to (7+1) and directed to pay the additional taxes. Consequently, the petitioner received a notice from the respondents on 28.01.2013 demanding the payment of additional tax of Rs.50,095/-. Aggrieved by the impugned notice, the petitioner filed an appeal before the Appellate authority under Section 31 of Karnataka Motor Vehicles Rules 1957 (for short `the Rules’). The Appellate Authority dismissed the appeal filed by the petitioner under the impugned order mainly on the ground that the same was field beyond 30 days of time specified in Rule 31 of the Rules. A Division Bench of this Court in the case of Karnataka State Financial Corporation by its Assistant General Manager Vs. the Deputy Commissioner for Transport and Others, ILR 2010 KAR 249 while interpreting the scope of Rule 31 of the Rules held that the Appellate Authority under Rule 31 of the Rules is a Court for all purposes including the applicability of the Limitation Act. Therefore, it is held that the Appellate Authority is having the power to condone the delay, if the same is satisfactorily explained under Section 5 of the Limitation Act. In view of law declared by the Division Bench of this Court in the judgment referred to above, the following;
