Rajesh Singh Chauhan, J. - (1.) Heard learned Standing Counsel for the revisionist and Sri Pradeep Agarwal, learned counsel appearing for the opposite party.
(2.) The instant Trade Tax Revision has been filed after a substantial delay, along with an application for condonation of delay making prayer that the delay in filing the said revision may be condoned. Hence, the application for condonation of delay is required to be heard and decided first.
(3.) By means of instant Trade Tax Revision, the revisionist has challenged the judgment and order dated 15.06.2002, passed by the U.P. Trade Tax Tribunal, Full Bench, Lucknow, by which the appeal of the appellant (respondent herein) has been allowed.;