Sudhir Agarwal, J. - (1.) Heard learned Standing Counsel for applicant-revisionist and Sri Sudeep Seth, Advocate, for respondents.
(2.) This is an application filed under Section 5 of Limitation Act, 1963 (hereinafter referred to as "Act, 1963") seeking condonation of delay filing the revision under Section 11(1) of U.P. Trade Tax Act, 1948 (hereinafter referred to as "Act, 1948") assailing judgment and order dated 11.03.2008 passed by Trade Tax Tribunal, Lucknow Bench, Lucknow (hereinafter referred to as "Tribunal") in Second Appeal No. 345 of 2001, which is reported to be barred by limitation by one year ten months and 22 days. Hence, this application.
(3.) From a perusal of para 2 to 7 of affidavit filed in support of this application, it is evident that judgment of Tribunal dated 11.03.2008 was received in the Office of Commissioner Trade Tax on 13.03.2008 but the first communication by the revisionist-applicant seeking further opinion of Law Department is by way of letter dated 16.12.2009, i.e. after nine months. The permission for filing revision was granted in January' 2010 but thereafter revision has been filed on 22.05.2010 and for this four months' delay, against I find no explanation whatsoever. The explanation given in the affidavit is perfunctory, casual and cannot be said to be sufficient cause by any stretch of imagination. Virtually, there is no explanation what to say of satisfactory explanation as to why the matter was not taken with due earnest and reasonable expediency.;