Technology and Sciences Private Limited, Bangalore vs The Joint Commissioner of Commercial Taxes (Appeals), City Division III, Bangalore and Another

This petition is filed against the order of the Joint Commissioner of Commercial Taxes dated 28-8-1998. The appeal was filed on 25-3-1997 and there was a delay of 198 days. The assessment order and demand notices were served on 8-8-1996. The proviso to Section 20(2) was amended with effect from 1-4-1997 and on the basis of this proviso prescribing the limitation of 30 days, the appeal was dismissed as time barred. This amendment from 1-4-1997 has fixed the maximum limit of 180 days for condonation of delay. While deciding the application for condonation of delay the date on which the appeal is filed is to be seen and not the date on which the appeal or application is decided. Since the appeal was filed on 25-3-1997 and there was no restriction of period of 180 days, the respondent was not justified in rejecting the appeal. The question whether there is sufficient cause after 30 days is to be examined in accordance with law as it existed before 1-4-1997 in spite of the fact that the application for condonation of delay was filed subsequent to 1-4-1997, the Appellate Authority will have the jurisdiction to condone the delay in respect of the appeal which are filed before 1-4-1997 where the delay is even more than 180 days. The matter is therefore sent back to the Appellate Authority to consider the question of reasonable cause and pass the order in accordance with law.

Petition stands disposed off accordingly.