Commissioner Commercial Tax ... vs M/S Bansal Polypack Pvt. Ltd. ...
2022 Latest Caselaw 726 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 18
 

 
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 68 of 2011
 

 
Revisionist :- Commissioner Commercial Tax Lucknow
 
Opposite Party :- M/S Bansal Polypack Pvt. Ltd. Sitapur Road Lucknow
 
Counsel for Revisionist :- Standing Counsel
 

 
Hon'ble Alok Mathur,J.

1. Heard Sri Rohit Nandan Shukla, learned Standing Counsel appearing for the revisionist.

2. Office has reported that revision has been filed beyond limitation by one year, six months and twenty days. Revisionist has been accompanied with an application for condonation of delay.

3. It is submitted by learned counsel for the revisionist that order of Commercial Tax Tribunal was received in the Office of Revisionist on 21.05.2009 and matter was referred to the Government seeking permission for filing revisionist and was consequently sent to the Law Department after nearly one year on 12.05.2010. It is only on 22.05.2010 that request was made to the Chief Standing Counsel to prepare and file revisionist and consequently, present revision was filed filed on 14.03.2011.

4. It is noticed that no explanation is forthcoming regarding delay caused from the date of receipt of judgment of the Tribunal on 21.05.2009, till the matter was referred to the Law Department seeking permission to file present revision on 12.05.2010.

5. In absence of any material much less cogent material, it cannot be said that delay was occasioned due to any reasonable ground, this Court does not find any reason to condone the delay caused in filing the present revision.

6. In view of above, delay condonation application is rejected and consequently, present time barred revision is also dismissed.

Order Date :- 7.4.2022

A. Verma

(Alok Mathur, J.)