M/S MICO TOUGHENED GLASS Vs. THE COMMISSIONER OF COMMERCIAL TAX U.P. LUCKNOW
LAWS(ALL)-2017-11-264
HIGH COURT OF ALLAHABAD
Decided on November 08,2017

M/S Mico Toughened Glass Appellant
VERSUS
The Commissioner Of Commercial Tax U.P. Lucknow Respondents

JUDGEMENT

YASHWANT VARMA,J. - (1.) Heard Shri R.R. Agrawal, learned senior counsel assisted by Shri Suyash Agarwal for the revisionist and Shri Avnish Tripathi, learned standing counsel.
(2.) A statutory appeal preferred under 9 (2) of the Central Sales Act 1956 has come to be rejected on the ground of being barred by time. The Tribunal has taken a view that the delay of 378 days had not been satisfactorily explained. It has reached this conclusion by casting doubt on a medical certificate dated 13 June 2017 on the ground that the doctor who has issued the said certificate did not hold a degree of MBBS.
(3.) In the considered view of this Court, the Tribunal has taken an extremely narrow and pedantic view especially since it has been held that the power to condone the delay should be liberally construed.;


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