SUNEET KUMAR,J. - (1.) Heard Sri B.K. Pandey, learned counsel for the revisionist. Sri Vishwajeet Singh has put in appearance on behalf of the respondent.
(2.) This revision has been filed beyond limitation by 1 year 324 days along with a delay condonation application and affidavit. Cause shown for delay in filing the revision is sufficient. Delay Condonation Application No. 330735 of 2012 is allowed. Delay in filing the revision is condoned.
(3.) Sri B.K. Pandey, learned standing counsel states that disputed amount involved in this revision is Rs. 16,480/-, which is below the monetary limit fixed by the State Government for contesting or filing revisions under Section 58 of the U.P. VAT Act, 2008.;