{"id":53434,"date":"1976-10-13T00:00:00","date_gmt":"1976-10-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gamsha-pipe-ltd-vs-the-state-of-haryana-on-13-october-1976"},"modified":"2017-12-21T07:28:57","modified_gmt":"2017-12-21T01:58:57","slug":"gamsha-pipe-ltd-vs-the-state-of-haryana-on-13-october-1976","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gamsha-pipe-ltd-vs-the-state-of-haryana-on-13-october-1976","title":{"rendered":"Gamsha Pipe Ltd. vs The State Of Haryana on 13 October, 1976"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Gamsha Pipe Ltd. vs The State Of Haryana on 13 October, 1976<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1977 39 STC 546 P H<\/div>\n<div class=\"doc_author\">Author: O C Reddy<\/div>\n<div class=\"doc_bench\">Bench: O C Reddy, M Sharma<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>O. Chinnappa Reddy, Ag. C.J.<\/p>\n<p>1. The assessee filed an appeal before the Sales Tax Tribunal, Haryana, which was dismissed as time-barred. An application to condone the delay under Sections 5 and 29 of the Limitation Act was also rejected. At the instance of the assessee, the following question has been referred to us for our decision :\n<\/p>\n<p> Whether, in the facts and circumstances of this case, Section 5 read with Section 29(2) of the Indian Limitation Act, 1963, is applicable to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973 ?\n<\/p>\n<p>2. There cannot be the slightest doubt that this question as framed has to be answered against the assessee in view of the judgment in <a href=\"\/doc\/819178\/\">Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur<\/a> [1975] 35 S.T.C 413 (S.C).\n<\/p>\n<p>3. The learned counsel for the petitioner, however, urges that the appeal to the Tribunal was presented within sixty days from the date of the communication of the order to the assessee, though not within sixty days from the date of the order. He, therefore, urges that there was no need to have the delay condoned. The assessee sought a reference of this question also, but the Tribunal expressly declined to refer this question. We are, therefore, not in a position to say anything about this aspect of the case. The question referred to us is answered against the assessee. There will be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Gamsha Pipe Ltd. vs The State Of Haryana on 13 October, 1976 Equivalent citations: 1977 39 STC 546 P H Author: O C Reddy Bench: O C Reddy, M Sharma JUDGMENT O. Chinnappa Reddy, Ag. C.J. 1. The assessee filed an appeal before the Sales Tax Tribunal, Haryana, which was dismissed as [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-53434","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gamsha Pipe Ltd. vs The State Of Haryana on 13 October, 1976 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/gamsha-pipe-ltd-vs-the-state-of-haryana-on-13-october-1976\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gamsha Pipe Ltd. vs The State Of Haryana on 13 October, 1976 - Free Judgements of Supreme Court &amp; 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