R.N.MISRA, J. - (1.)THESE are eleven applications by M/s. Hindustan Aeronautics Limited (Koraput Division) - a Government of India undertaking under the Ministry of Defence - asking for writs of certiorari to quash a common order passed by the Sales Tax Tribunal of Orissa in the matter of condonation of delay in preferring eleven second appeals under the Orissa Sales Tax Act (hereinafter referred to as the "act") against the orders of the Assistant Commissioner of Sales Tax, Ganjam Range at Berhampur, setting aside assessments made by the Sales Tax Officer of Koraput I Circle at Jeypore.
(2.)WHEN the Sales Tax Officer initiated assessment proceedings under the Act, the petitioner-company took the stand that it was engaged in the manufacture of aero engines for the MIG fighter planes for the Union Government and delivery of the aero engines to the Government of India did not constitute "sale". Therefore, the petitioner was not a dealer and the Sales Tax Officer had no jurisdiction to make any assessment. The stand of the petitioner-company was overruled and assessments were completed for different periods, treating the petitioner as an unregistered dealer. Heavy penalties were imposed under section 12 (5) of the Act.
The petitioner appealed to the Assistant Commissioner of Sales Tax, who came to uphold the contention of the petitioner that the transaction did not constitute "sale" and, therefore, the petitioner had no liability under the Act. The demands of tax and penalty were thus vacated.

(3.)THE appellate orders were received by the appropriate authority under the Act on 12th November, 1973, and second appeals were preferred before the Tribunal by the State of Orissa on 28th May, 1974. Under section 23 (3) (a) of the Act, second appeals are preferable within a period of sixty days. There was thus a total delay of 137 days in preferring the second appeals. Applications were filed under the proviso to section 23 (3) (a) of the Act for admitting the appeals though filed beyond time as the appellant had sufficient cause for not preferring the appeals within the prescribed period. Both parties were heard on the question of limitation and on 19th March, 1976, the Tribunal condoned the delay and directed the appeals to be admitted. This order of the Tribunal condoning the delay is assailed in these proceedings.