The Commissioner Commercial Tax, ... vs S/S Ganga Saw Mill
2014 Latest Caselaw 4380 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 4
 

 
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 202 of 2010
 

 
Applicant :- The Commissioner Commercial Tax, U.P. Lucknow
 
Opposite Party :- S/S Ganga Saw Mill
 
Counsel for Applicant :- S.C.
 

 
Hon'ble Surya Prakash Kesarwani,J.

1.     Heard Sri B.K. Pandey, learned Standing Counsel for the applicant.

2.     This revision  has been filed under section 58 of U.P. VAT Act, 2008 beyond 171 days of limitation along with  a delay condoanation application and affidavit. In the affidavit, it is stated that  due to reshuffling of files in the office of the deponent in the month of May, 2010  the file of the said case was misplaced  and therefore, the  steps could not be taken in  filing revision. It is stated in paragraph no. 2 of the affidavit that the impugned order of the Tribunal dated 24th July, 2009  was served upon the petitioner on 22nd August, 2009 and the limitation for filing the revision expired on 19.11.2009. The revision has been filed on 10th may, 2010. Nothing has been disclosed that  when reshuffling took place and when the file in question was  traced . In my opinion delay has not been sufficiently explained.

3.     Under the circumstances, delay condonation application is rejected. Consequently, revision also stands dismissed.

Order Date :- 13.8.2014

Mukesh

(Surya Prakash Kesarwani,J. )