Supreme Court of India
Board of Revenue, Madras v. M/s. Raj Brothers Agencies Etc.
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From the headnote
Madras General Sales Tax .ct 1959-S. 34(1)-Meaning of Ifie ll'ords "Subject of an cippepl to the appellate .Tribunal"-Whetlter an appeal against a time-barred order can be considered as an order lV/iich :!rad been made the subject of an appeal. The respondent was assessed to Sales Tax during the assessment years 1960-61 and 1961·62. Against the said orders of assessment, the' respondent went up in appeal to the Appellate Assistant Commissioner., who dismissed the appeals. 011 a second appeal to the Sales Tax Appellate Tribunal, these appeals were also dismissed as being time barred.
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