Judgment :- (Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus as stated therein.) Mr. M.C. Govindan, the learned Special Government Pleader (T), takes notice for the respondents. 2. The petitioner has filed the above Writ petition praying to issue a writ of Mandamus to condone the delay of 80 days in filing the appeal before the first respondent against an order dated 31.5.2005 passed by the second respondent in TNGST/0901740/2003-2004 and direct the first respondent to take the appeal on file and dispose of the same on merits. 3. It is not in dispute that the petitioner filed the appeal with a delay of 80 days. The 1st Respondent, viz. Appellate Assistant Commissioner of Commercial Taxes, Kancheepuram, has rightly returned the appeal papers on the ground that the same cannot be entertained as contemplated under Section 31(1) of the Tamil Nadu General Sales Tax Act. When the statute prohibits entertainment of such belated appeals, which is rightly followed by the Appellate Authority, this Court in exercise of power under Article 226 cannot interfere. Hence, this Writ Petition is dismissed. No costs.