M/S. CHETNA SPICES PVT. LTD. Vs. THE COMMISSIONER, COMMERCIAL TAXES
LAWS(ALL)-2017-3-271
HIGH COURT OF ALLAHABAD
Decided on March 22,2017

M/S. Chetna Spices Pvt. Ltd. Appellant
VERSUS
The Commissioner, Commercial Taxes Respondents

JUDGEMENT

ASHWANI KUMAR MISHRA,J. - (1.) Ref:-Delay Condonation Application No.88163 of 2017 This revision is preferred along with an application to condone the delay in filing the revision of 05 years and 272 days. The explanation furnished is that the employee, who was looking after the matter and had received the order, lost it, and later on, left the job in the year 2011 itself. It is then stated that the matter was enquired through the local counsel on 22nd May, 2016, and the deponent was informed that the matter has been decided, and a certified copy was also issued on 26th May, 2016. The applicant further states that on the very next day after he received the order, he suffered from Renal tuberculosis and was advised rest from 27th May, 2016 to 16th March, 2017, where after the revision has been filed.
(2.) There is nothing on record to show as to when the employee left the job or why the assessee has made no endeavour to ascertain as to what had happened in the second appeal, which had been filed by the assessee itself. The explanation submitted by the applicant is unsatisfactory. Even otherwise, it is too much of a coincidence that on the very next day when he received certified copy, he again fell ill for a period of 08 months, and in support thereof, a certificate of Doctor has been annexed to state that he was advised bed rest. The revisionist is engaged in the business of selling and purchasing of spices, and even if the applicant himself was ill, someone else could have been deputed for the purpose. The delay of about 06 years, in such circumstances is not explained.
(3.) Application to condone the delay is, accordingly, rejected.;


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