High Court of Judicature at Allahabad
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Raman Brick Factory v. Commissioner Of Trade Tax, U.P. - SALES/TRADE TAX REVISION DEFECTIVE No. 1 of 2005  RD-AH 172 (13 January 2005)
TRADE TAX REVISION NO.(1) OF 2005
Raman Brick Factory. ....Applicant
The Commissioner, Trade Tax, U.P., Lucknow. ....Opp.party
Hon'ble Rajes Kumar, J.
Present revision is filed beyond time by 2 years and 44 days alongwith application for the condonation of delay. In para 4 of the affidavit it is stated that the applicant could not file the revision against the order dated 13.08.2002 within time due to the reasons that he was suffering from acute diabetes and heart disease, which will be apparent from the medical certificate, issued by consultant and physician, which is annexed as annexure no.1 to this revision. Medical certificate is for the period 10.06.2002 to 15.03.2003 and the disease shown is hypertension and this is dated 10.06.2002. No explanation has been given for the period after 15.03.2003 and in as much as the disease mentioned in the medical certificate and the disease stated in the affidavit are different. Therefore, the reasons for the delay is not properly explained.
Revision is accordingly, dismissed as barred by time.
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