- (1.) Heard Sri Rohit Nandan Shukla, learned counsel for the revisionist as well as Sri Sanjieva Shankhadhar for the respondent.
(2.) Office has reported that instant revision has been filed with a delay of 858 days or two years, four months and eighteen days.
(3.) The affidavit filed in support of the application for condonation of delay indicates that the judgment of Commercial Tax Tribunal dated 3.3.2016 was served in the office of the revisionist on the same day. It has been submitted that the matter was referred to Law Department which by order dated 16th August, 2017 i.e. after nearly one and half years approved for filing revision. Thereafter, necessary papers were sent in September, 2018 to the Chief Standing Counsel and the present revision was filed in January, 2019.;