SUDHIR AGARWAL,J. - (1.) This is an application filed under Section 5 of Limitation Act, 1963 (hereinafter referred to as "Act, 1963") seeking condonation of delay in filing the revision under Section 11 of U.P. Trade Tax Act, 1948 (hereinafter referred to as "Act, 1948") assailing the judgment and order dated 07.09.2006 passed by Trade Tax Tribunal, Bench-III, Lucknow (hereinafter referred to as "Tribunal") in Appeal No. 91 of 2003, which is reported to be barred by limitation by one year, three months and 28 days.
(2.) In the affidavit accompanying this application, the explanation furnished is that the order of Tribunal dated 07.09.2006 was served upon applicant-revisionist on 30.09.2006. Thereafter, applicant revisionist filed application under Section 22 which was rejected on 16.01.2007, but the said order was served upon applicant-revisionist on 29.03.2008. The relevant paragraphs 4, 5 and 6 are reproduced as under: "4. That the revisionist filed an appeal before Hon'ble Trade Tax Tribunal under Section 10 of the U.P. Trade Tax Act. The Hon'ble Tribunal in Appeal No. 91/03 (1990-91) dismissed the apepal vide order dated 7.9.06. 5. That the impugned order was served on the revisionist on 30.09.06. 6. That the revisionist filed application under Section 22 of rectification of the mistake apparent on the face of record before the Hon'ble Tribunal on 19.12.06. The said application was rejected by the Hon'ble Tribunal vide order dated 16.1.2007 in the Miscellaneous Appeal No. 33/06., which was received by the revisionist on 29.3.08."
(3.) An application under Section 22 is only for rectification of mistake and so far as correctness of judgment dated 07.09.2006, which is challenged in this revision, that cannot be examined in the application under Section 22 and therefore the time taken in the application under Section 22 would explain the delay in filing the revision against the judgment dated 07.09.2006 which admittedly was received by applicant-revisionist on 30.09.2006. Hence, I do find any sufficient cause or satisfactory explanation for condonation of delay in filing the revision.;