CTR/17/2023
2023 Latest Caselaw 476 UK

                   Office Notes,
                      reports,
                     orders or
                   proceedings
SL.
        Date       or directions                     COURT'S OR JUDGES'S ORDERS
No
                        and
                    Registrar's
                    order with
                    Signatures
      22.02.2023
                                   CTR No. 17 of 2023
                                   Hon'ble Vipin Sanghi, C.J.
                                   Hon'ble Alok Kumar Verma, J.

Ms. Puja Banga, learned counsel for the

revisionist.

This revision has been preferred by the

Department against the judgment dated

01.02.2022 in Second Appeal No. 17 of 2021

(Assessment Year 2016-17) rendered by the

Commercial Trade Tax Tribunal, Dehradun.

There is a delay of 262 days in filing the

present revision petition.

We have been coming across revisions

preferred by the Department, and even today,

there are several others, which have been listed, in

which there is delay to the tune of 260 days or

more. This delay is not even properly explained.

It appears to us that the concerned Officers

in the Commercial Tax Department of the State are recalcitrant and casual in taking steps with a sense

of urgency and expedition to ensure filing of

revisions within the prescribed period of limitation

of 90 days.

We, therefore, reject the Application (IA No.

1 of 2023) seeking condonation of delay, and the

revision is liable to be dismissed on that short

ground with costs of Rs. 2,000/- to the State Legal

Services Authority. The same be deposited within

four weeks. The responsibility for delay in filing the

revision petition be fixed, and the costs be

recovered from the officer(s) responsible for the

delay.

We direct the Commissioner, State Tax, to

have the aspect of delay in filing the revision

petitions looked into, and to take remedial steps so

that in future such petitions are preferred within

the period of limitation prescribed by law.

We also find that on merits, the present

revision petition is squarely covered by our

judgment in CTR Nos. 41 of 2022 and 42 of 2022,

decided on 4th August, 2022 against the Department.

This petition is, accordingly, dismissed.

    (Alok Kumar Verma, J)      (Vipin Sanghi, CJ)

          22.02.2023             22.02.2023

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