1. This appeal has been preferred against the order dated 28-08-09, passed by the Dy. Commissioner, Sales Tax (Appeals) Appellate Authority, Jammu, in Appeal No. 79/DCJ/AP/ST/2008-2009 for the accounting year 2003-04. From the perusal of the memorandum of appeal it is clear that it has been presented by the Learned Advocate on 09-02-2010. This works out to be a period of more than five months from the date of the order. The appeal, as such, has been filed after the statutory period in view of what is provided in Section 11-A, Sub-section (1) of the Jammu and Kashmir General Sales Tax Act, which for the convenience of ready reference is reproduced herein below verbatim:- Section 11-A(1):- Notwithstanding anything contained in any other law for the time being in force, any person aggrieved by an order passed under section 11 may within three months from the date of such order prefer an appeal to the Tribunal. 2. The Section makes it abundantly clear that an appeal should be filed within a period of three months. The appellant has not done so, nor has he filed any application for the condonation of this delay. Section 12-B of the General Sales Tax Act which assumes significance here reads as under:- Section 12-B:- the provisions of Section 5 and 12 of the Limitation Act, Samvat 1995, shall apply to the appeals, revisions filed under this Act before the Appellate, Reviewing Authorities or the Tribunals. Section 5 of the Limitation Act provides as under:- Extension of prescribed period in certain cases:- ".Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908, may be admitted after the prescribed period if the appellant or the applicant satisfies the Court that he had sufficient cause for not preferring the appeal or making the application within such period" 3. On the plain reading of Section 5 supra it becomes clear that if an appeal is filed after the period provided for such filing, the appellant must seek condonation of delay and it is he who has to prove the existence of a sufficient cause, to the satisfaction of the Court which is a condition precedent for the court to exercise its discretion in the matter of condoning the delay. This discretion is a judicial discretion and not an arbitrary one. This discretion is a judicial discretion and not an arbitrary one. Where sufficient cause is not shown, to the satisfaction of the Court, no question of condonation of delay arises. Nothing further has to be done in such an eventuality and the appeal has to be dismissed on that ground alone, irrespective of whether limitation is, or, is not, set up as a ground of attack or defence as the Court can suo motto look into that aspect also. The law of limitation has to be applied with all its rigour when the statute so prescribe and the Courts have no power to extend the period of limitation on equitable grounds as has been held in P.K. Rama v. State of Kerala and Anr reported in AIR 1998 S.C. 2276 . 4. There is no evidence to suggest that the appellant was prevented, by any cause, to file the appeal within the prescribed time under section 11 of the J&K Sales Tax Act. No Application has been filed, by the appellant, even on that count. In the memo of appeal also no where has it been explained that any circumstances or cause prevented the appellant to file the appeal within time. Absolutely no attempt has been made by the appellant to suggest even by a whisper of evidence that he had a bona fide cause in filing the appeal after the statutory period. The appellant has not stated anywhere in the appeal that the copy of the order passed by the Ist Appellate Authority has not been communicated/ conveyed to him. 5. In view of what has been premised above, the appeal of the appellant is barred by limitation and merits dismissal on this score alone. Accordingly, the appeal of the appellant is dismissed. Record, summoned, if any, be returned forthwith. File be consigned to records after its due completion. A copy of this order be provided to the appellant with utmost dispatch. Announced.