M/S.Sumuka Exports, v. Commercial Tax Officer, Hindupur.

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms JUSTICE J.UMA DEVI Writ Petition No.36348 of 2016 Order: (per V.Ramasubramanian, J.) Aggrieved by an order of the Appellate Authority under the Andhra Pradesh Value Added Tax Act, 2005 refusing to condone the delay, the dealer is before us.

2. Heard Mr. S.Krishna Murthy, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for the respondents.

3. Unfortunately, the delay that the petitioner wanted the Appellate Authority to condone, was beyond the period up to which the Appellate Authority was competent to condone the delay under the statutory provisions. Now it is settled that even this Court cannot direct condonation or condone the delay beyond the period up to which a statutory authority is made eligible to condone the delay. Hence, the writ petition is dismissed. The miscellaneous petitions, if any, pending in this writ petition shall stand closed. No costs. ___________________________ V.RAMASUBRAMANIAN, J.

_______________ J.UMA DEVI, J.

13th February, 2017.

Ak

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms JUSTICE J.UMA DEVI Writ Petition No.36348 of 2016 (per VRS, J.) 13th February, 2017.

(Ak)