S.P.GOYAL,J. - (1.) THIS petition under s. 27 (3) of the WT Act, (hereinafter called the Act) has been filed by the CWT, Amritsar, for referring the following question to this Court which is claimed to arise out of the order of the Tribunal, Amritsar Bench, Amritsar, dt. 31st Oct., 1975 : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in cancelling the penalty of Rs. 95,000 imposed upon the assessee under s. 18 (1) (c) of the WT Act, 1957 ?"
(2.) THE application made to the Tribunal under s. 27 (1) of the Act, was declined vide order 27th July, 1976. The limitation for moving this Court under s. 27 (3) is ninety days from the date of the order of the Tribunal declining such a prayer. Admittedly, the present petition has been filed more than two months after the period of limitation and as such the petition is barred by time. No application for condonation of delay having been filed, this petition is dismissed as barred by time. No costs.;