Section 58(5) in Tamil Nadu Value Added Tax Act, 2006
(5)Within a period of sixty days from the date of receipt of notice that an appeal against the order passed by the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (3) of section 51 or an order passed by the Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (3) of section 52 or by the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (1) of section 53 has been filed, any assessing authority or his representative appearing before the Appellate Tribunal may file an enhancement petition or a petition for restoration of the assessment or penalty or both, fully or partially, as the case may be, in the prescribed form and in the prescribed manner against the order of the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner or the Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner or the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner, as the case may be. The Appellate Tribunal may, after giving a reasonable opportunity to the appellant and assessing authority or the representative of the assessing authority of being heard, pass such orders on the petition, as it thinks fit:Provided that the Appellate Tribunal may admit an enhancement petition or a petition for restoration of the assessment or penalty or both, fully or partially, as the case may be, presented after the expiration of the said period, if it is satisfied that the assessing authority or his representative had sufficient cause for not filing such petition within such period.
