CTR/34/2023
2023 Latest Caselaw 958 UK

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         Date       or directions                     COURT'S OR JUDGES'S ORDERS
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      10.04.2023                     CTR No. 34 of 2023
                                     Hon'ble Vipin Sanghi, C.J.
                                     Hon'ble Alok Kumar Verma, J.

Mr. Mohit Maulekhi, learned counsel for the revisionist.

The Revisionist has preferred the present Revision under Section 55 of the Uttarakhand Value Added Tax Act, 2005 to assail the order dated 22.04.2013, with an application to seek condonation of delay of 3502 days in filing the present Revision.

The reasons disclosed in the application seeking condonation of delay are that there were discussions at different levels in relation to the impugned judgment dated 22.04.2013 and time was taken in obtaining permission, contacting the lawyer, translating Hindi documents, and undertaking correspondence with the counsel for preparation of the present Revision.

In our view, the aforesaid do not constitute sufficient cause to explain the immense delay in filing the present Revision.

The Revisionist should assess the feasibility of preferring such like Revisions, when the delay is so immense, as further resources of the State have to be expanded in preferring the present Revision. In our view, public money should be utilized more prudently.

We, therefore, dismiss the Delay Condonation Application (IA No. 01 of 2023).

Since the Delay Condonation Application has been dismissed, the present Revision also stands dismissed.

We further direct the Commissioner State/ Commercial Tax, Uttarakhand, Dehradun to review all such cases in the light of the aforesaid observations before deciding to prefer an Appeal/ Revision before this Court, which are highly belated, and which do not provide a genuine cause to explain the immense delay in filing such petitions.

    (Alok Kumar Verma, J.)            (Vipin Sanghi, C.J.)
         10.04.2023                      10.04.2023
Rahul