CTR/44/2021
2021 Latest Caselaw 3355 UK

IN THE HIGH COURT OF UTTARAKHAND
                         AT NAINITAL
         ON THE 27TH DAY OF AUGUST, 2021
                                BEFORE:
     HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI
                                      AND
        HON'BLE SHRI JUSTICE ALOK KUMAR VERMA

        Commercial Tax Revision No. 44 of 2021

BETWEEN:

Commissioner, Commercial Tax
Uttarakhand, Dehradun.                                     ....Revisionist
        (By Mr. C.S. Rawat, Chief Standing Counsel for the State/revisionist)


AND:

M/S Amrish Gupta Caterers.                            ...Respondent
        (There is no representation for the respondent)

                This Commercial Tax Revision coming on for
        hearing this day, Hon'ble Shri Justice Manoj Kumar Tiwari,
        J. delivered the following Judgment:


                            JUDGEMENT

This Commercial Tax Revision is filed challenging the judgment rendered by Commercial Tax Tribunal, Uttarakhand (Bench Haldwani) on 07.05.2012. By the said judgment, Second Appeal No. 15 of 2012 filed by respondent was allowed.

2. There is delay of 3302 days in filing this Commercial Tax Revision.

3. Perused the affidavit filed in support of Delay Condonation Application, which reveals that permission for challenging the impugned judgment by filing Commercial Tax Revision, was granted by Law Department on 19.09.2012. There is no

explanation whatsoever for the delay in the matter caused thereafter.

4. In view of the inordinate delay of 3302 days in filing this Commercial Tax Revision, which is unexplained, we do not think it fit to condone the delay.

5. Accordingly, Delay Condonation Application (I.A. No. 01 of 2021) is dismissed. Consequently, Commercial Tax Revision also stands dismissed.

(MANOJ KUMAR TIWARI, J.)

(ALOK KUMAR VERMA, J.) Navin