Commissioner Commercial Taxes ... vs M/S Harsingar Gutkha Pvt. Ltd. ...
2022 Latest Caselaw 728 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 18
 

 
Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 88 of 2013
 

 
Revisionist :- Commissioner Commercial Taxes U.P.Commercial Tax Bhawan Lko.
 
Opposite Party :- M/S Harsingar Gutkha Pvt. Ltd. Gaurabagh Lucknow
 
Counsel for Revisionist :- C.S.C.
 

 
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 two years, eight months and twenty days. Revision 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 05.05.2010 and matter was referred to the Government seeking permission for filing revision and was consequently sent to the Law Department after nearly one year on 13.04.2011. It is only on 25.04.2011 that request was made to the Chief Standing Counsel to prepare and file revision and consequently, present revision was filed filed on 09.04.2013 after two years.

4. It is noticed that no explanation is forthcoming regarding delay caused from the date of receipt of judgment of the Tribunal on 05.05.2010, till the matter was referred to the Law Department seeking permission to file present revision on 13.04.2011 coupled with the delay caused in filing the revision after nearly two years from the date permission to file revision was granted.

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.)