CMP.M/320/2018
2021 Latest Caselaw 1775 HP

CMP(M) No.320 of 2018 in C.R

.

6.3.2021 Present: Mr. Ajay Vaidya, Senior Additional Advocate General, for the appellants/

applicants.

Mr. Rakesh Sharma Advocate for the respondent/non-applicant.

Seeking extension of time by 173 days in

late filing, r the

filing the appeal and to condone the delay occurred due to

petitioners-applicants have

application under Section 5 of the Limitation Act. In view filed this

of the pronouncement of judgment of a Larger Bench of

Hon'ble Supreme Court in Civil Appeal No.8276 of 2019

dated 25.10.2019, it is now no more res integra that

provisions of Section 5 of Limitation Act are applicable to

the revisional powers under Section 48 of the Himachal

Pradesh Value Added Tax Act, 2005.

The reason given for delay in filing the

application is the movement of the file from one branch of

the department to the other. Another reason is that the

delay is not intentional and if delay is not condoned, the

applicants will suffer irreparable loss, which shall cause

financial loss.

Given the fact that this matter is pending

since 9th April, 2018 and has been posted on numerous

occasions as depicted from the order-sheets and coupled

with the fact that the respondent chose not to file reply to

this delay application, the contentions go unrebutted.

Given above, the application is allowed

.

and the delay is condoned.

C.R. No._____of 2021

Admit.

(L. Narayana Swamy),

Chief Justice.

                                   (Anoop Chitkara),
    March 6, 2021
                 r   (mamta)            Judge.