ORDER :

[G. Jayachandran, K.K. Ramakrishnan, JJ.]

[PRAYER: Tax Case(Revision Petition) filed under Section 38 of the Tamil Nadu General Sales Tax Act to revise the order of the Sales Tax Appellate Tribunal(Additional Bench), Madurai made in Madurai Tribunal Appeal No.497 of 1992, dated 03.12.1992.]

1. The dealer being aggrieved by the assessment, preferred an appeal before the First Appellate Authority, with a delay. The First Appellate Authority, taking note of the fact that an appeal against the assessment ought to have been filed within 30 days or if any delay, it can be condoned only upto 30 days, two appeals presented by the dealer, was dismissed.

2. Being aggrieved by the same, the dealer has preferred an appeal to the Second Appellate Authority namely, the Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench), Madurai. The Second Appellate Authority, after considering the law governing the issue, had taken a view that right of appeal cannot be curtailed pedantically on the ground of delay and therefore, the order passed by the Appellate Assistant Commissioner was set aside, remanding the case back to the Appellate Assistant Commissioner for fresh disposal with a direction to