High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S R.A. Leather Supply Co. - SALES/TRADE TAX REVISION DEFECTIVE No. 590 of 1999  RD-AH 7713 (16 December 2005)
TRADE TAX REVISION NO.(590) OF 1999
CIVIL MISC. APPLICATION FOR CONDONATION OF DELAY NO. OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
S/S R.A. Leather Supply Company, Agra. ....Opp. Party
Hon'ble Rajes Kumar, J.
Present revision under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") beyond time by 297 days alongwith an application for condonation of delay. In the present revision order dated 06.08.1998 passed by Tribunal, which is alleged to have been served upon the State Representative on 22.09.1998 has been challenged. In the affidavit filed in support of the application for condonation of delay, reason given are that State Representative had not sent the proposal for filing the revision to Commissioner, Trade Tax. Thereafter, Commissioner, Trade Tax got knowledge of the fact that in these order, Tribunal has restored its own order and again decided in favour of the dealer/opposite party, which is beyond the power of Tribunal. Therefore, Commissioner, Trade Tax vide its letter no.1991 dated 18.09.1999 issued the instructions to file the revision alongwith the application for condonation of delay. Thereafter, revision was filed on 14.10.1999.
Heard learned Standing Counsel.
In my opinion, no valid reason has been given for condonation of delay. Delay for the period 22.09.1998 to 18.09.1999 has not been properly explained. Thus, delay is not liable to be condoned and application under section 5 of Limitation Act is accordingly, rejected. In view of rejection of application under section 5 of Limitation Act, revision is also liable to be rejected as barred by limitation. Thus, revision is dismissed as barred by limitation.
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