Condo nation Of Delay, Not Allowed, Sufficient Cause Is No Effect
Description: The proviso to Section 31(1) of APVAT Act.2005 enables an appellate authority to condone the delay only thirty days after the expiry of the thirty days prescribed for filing appeal U/s 31(1) of the Act. Even if sufficient cause is shown for the delay, beyond the said period, the appellate authority has no power […]
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