ASHWANI KUMAR MISHRA,J. - (1.) This petition is directed against an order of the Tribunal rejecting second appeal filed by the assessee, arising out of proceedings initiated under the U.P. Entry Tax Act.
(2.) The assessee is a dealer and had purchased oil from Bharat Petroleum Corporation in the year 2004. It is alleged that Bharat Petroleum Corporation has duly deposited entry tax upon such oil purchased by the assessee, and has also issued Form-E acknowledging deposit of entry tax. Explanation submitted by the revisionist was not accepted and demand of entry tax was imposed. The order of assessment was apparently challenged by filing Writ Petition No.1662 of 2007, which came to be dismissed in a bunch of petitions decided by this Court on 23rd December, 2011.
(3.) The revisionist contends that it had not received any information about rejection of the writ petition, and it was only in March, 2013 that he came to know through his local counsel that his petition had been dismissed. An appeal thereafter was filed along with application to condone the delay, which has been rejected by First Appellate Authority, and subsequently affirmed with dismissal of Second Appeal No. 726 of 2016 by the Tribunal. The order of The Tribunal records that there was no explanation submitted for delay of 1965 days, and that even admitted tax had not been paid.;