CTR/32/2022
2022 Latest Caselaw 2264 UK

             IN THE HIGH COURT OF UTTARAKHAND

                                  AT NAINITAL
                 THE HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
                                          AND
                        THE HON'BLE SRI JUSTICE R.C. KHULBE

            COMMERCIAL TAX REVISION NO. 32 OF 2022

                               25TH JULY, 2022

BETWEEN:

Commissioner State/Commercial Tax Uttarakhand
                                                                 .....Revisionist.
And

M/s B.R. Traders Pvt. Ltd.                                     ....Respondent.

Counsel for the Revisionist : Mr. Pradeep Joshi, learned Additional Chief Standing Counsel.

The Court made the following:

JUDGMENT:(per Hon'ble The Chief Justice Sri Vipin Sanghi)

The present commercial tax revision has been

preferred with delay of 3660 days. To seek the condonation of

delay, the revisionist has preferred the delay condonation

application (IA No.01 of 2022). The said application is

completely bereft of any particulars or justification to explain

the enormous delay in filing the present revision.

2. The only reason disclosed is that, upon receiving

the copy of the impugned judgment dated 31.01.2011, the

matter was discussed at different levels in the department,

and the time was consumed in completing the procedural

formalities, and necessary permission could be issued by the

law department on 07.06.2011. Even after that, the revision

was not preferred on the ground that certain documents were

in Hindi language.

3. We find the said justification to be completely

frivolous.

4. The learned counsel for the revisionist submits that

the tax effect in the present tax revision is to the tune of

Rs.99,000/-.

5. We are, therefore, not inclined to condone the

delay, and to entertain the present commercial tax revision.

The revision is, hereby, dismissed, and the delay condonation

application is also, hereby, rejected.

6. We are of the view that the revisionist should

consider framing of a policy with regard to filing of revision

petitions before this Court, where the tax effect is of at least

a particular limit, and not below it, similar to the policy

followed by the Income Tax Department.

7. Pending application, if any, also stands disposed of.

(VIPIN SANGHI, C.J.)

(R.C. KHULBE, J.) Dated: 25th July, 2022 NISHANT