The Appellate Assistant Commissioner dismissed his appeals.
After the Tribunal dismissed the appeals the assessee moved the Board of Revenue under S. 34 1 to revise the assessment orders.
Appeals by certificate from the Judgment and order dated December 9, 1968 of the Madras High Court in W. Petition Nos.
Thereafter, he filed second appeal to the Sales Tax Appellate Tribunal, Madras.
The High Court.
The res pondent assessee was assessed to sales tax during the assessment years 1960 61 and 1961 62.
in the writ petitions filed held that the Board had jurisdiction to entertain those appeals and companysequently issued a writ of mandamus to the Board to entertain the revision petitions and companysider them on merits.
It is against that decision the State of Tamil Nadu has companye up in appeal.
The Board came to the companyclusion that it had numberjurisdiction to entertain those petitions.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
492 to 493 of 1970.
Those appeals were dismissed as having been time barred.
V. Rangam and A. Subhashini, for the appellant.
The facts of the case lie within a narrow companypass.
The Judgment of the Court was delivered by HEGDE, J. These appeals are by certificate.
Respondent did number appear.
Aggrieved by the orders of the assessing authorities, he went up in appeal to the Appellate Assistant Commissioner.
4628 and 4630 of 1965.
They are directed against the Order of the Madras High Court in two writ petitions in which Mandamus was issued to the Board of Revenue to companysider and decide the revision petitions filed by the assessee respondent under S. 34 1 of the Madras General Sales Tax Act, 1959 1 of 1959 hereinafter called the ACT .
