ORDER K. Raviraja Pandian, J. - The learned Special Government Pleader takes notice. The prayer in the writ petitions are for the issuance of a writ of certiorari to call for the records of the first respondent above named in its proceedings in S.T.M.P. Nos. 161 and 162 of 2005 respectively, and quash the orders passed therein dated January 30, 2006. On a mere reading of the orders of the Tribunal, which are impugned in these writ petitions, it is seen that the Tribunal has travelled beyond the power conferred on it under section 36 of the Tamil Nadu General Sales Tax Act, 1959 for filing an appeal. Section 36 of the Tamil Nadu General Sales Tax Act, 1959 reads as follows : "Section 36. Appeal to the Appellate Tribunal. Section 36 of the Tamil Nadu General Sales Tax Act, 1959 reads as follows : "Section 36. Appeal to the Appellate Tribunal. - (1) Any officer empowered by the Government or any person objecting to an order passed by the Appellate Assistant Commissioner under sub-section (3) of section 31, or by the Appellate Deputy Commissioner under sub-section (3) of section 31A, or by the Deputy Commissioner under sub-section (1) of section 32 may, - (i) within a period of one hundred and twenty days, in the case of an officer so empowered by Government; (ii) within a period of sixty days, in the case of any other person, from the date on which the order was served in the manner prescribed, appeal against such order to the Appellate Tribunal : Provided that the Appellate Tribunal may, within a further period of one hundred and twenty days, in the case of an officer empowered by Government and sixty days in the case of any other person, admit an appeal presented after the expiration of the first mentioned period of one hundred and twenty days or sixty days as the case may be, if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period : Provided further that no appeal filed by any person objecting to an order passed; (a) under sub-section (3) of section 31 or under sub-section (3) of section 31A shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax as ordered by the Appellate Assistant Commissioner or by the Appellate Deputy Commissioner, as the case may be; (b) under sub-section (1) of section 32, unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax ordered by the Deputy Commissioner under section 32 and the tax admitted by the appellant : Provided also that no appeal shall be admitted against an order, passed by the Appellate Assistant Commissioner under section 31 or by the Appellate Deputy Commissioner under section 31A, as the case may be, setting aside the assessment and directing the assessing authority to make a fresh assessment." When the section empowers the Tribunal to entertain an appeal within a period of 120 days and conferring further power to entertain an appeal, which has been filed even further period of 120 days, totally 240 days, the Tribunal cannot have any further power to condone the delay of more than 240 days. The issue is not res integra, which has been repeatedly held by the Division Bench of this court in several occasions, one among them is the Full Bench Division Bench judgment in the case of State of Tamil Nadu v. E. P. Nawab Marakkadai reported in [1996] 100 STC 1. Hence, the orders of the Tribunal which are impugned in these writ petitions are to be set aside and the same are set aside in view of ambiguous statutory provision and also the law laid down in the above said case. The writ petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.