TTR/4/2023
2023 Latest Caselaw 1035 UK

             IN THE HIGH COURT OF UTTARAKHAND
                                  AT NAINITAL
                   HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
                                          AND
                      HON'BLE SRI JUSTICE ALOK KUMAR VERMA

                 TRADE TAX REVISION NO. 04 OF 2023
                               18TH APRIL, 2023
BETWEEN:
Commissioner Commercial Tax Uttarakhand
                                                                 .....Revisionist.
And

M/s Doon Valley Distillery, Kunwawala, Dehradun

                                                                ....Respondent.

Counsel for the Revisionist : Mr. B.S. Parihar, learned Standing Counsel.

The Court made the following:

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

This revision has been preferred to assail the order

dated 03.05.2010, passed by learned Commercial Tax

Tribunal, Uttarakhand, Dehradun Bench, in Second Appeal

No.01/2007.

2. The revision has been preferred with delay of 4571

days. The only explanation furnished by the revisionist to

explain the said delay is that, after the receipt of the

impugned order, discussions were held at different levels, and

permissions were obtained for challenging the order of the

Tribunal, which consumed time in completing the procedural

formalities, and obtaining necessary permissions. Time was

also consumed in engaging a counsel, and translating Hindi

documents into English.

3. In our view, the explanation offered by the

revisionist is completely unsatisfactory, and no sufficient

cause has been disclosed to justify such enormous delay of

over 12 years in preferring the present revision.

4. We, therefore, dismiss the application seeking

condonation of delay. Consequently, the revision petition is

also dismissed.

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

(VIPIN SANGHI, C.J.)

(ALOK KUMAR VERMA, J.) Dated: 18th April, 2023 NISHANT