Amrit Lal Bahri, J. - (1.) Vide this order C.W.P. No. 6938 of 1993 and S.T.C. No. 57 of 1993 are being disposed of as the same have been filed on the same facts. M/s. Sthaneshwar Handmade Papers PCIS Limited is a Society duly registered with Haryana Khadi and Village Industries Board (herein after called 'the Board') and is doing the business of handmade papers. Under the provisions of the Haryana General Sales Tax Act the petitioner -Society was granted exemption certificate which continued to be renewed every year. In 1991 an application was obtained from the petitioner -Society for renewal of the exemption certificate already granted. On that application order -Annexure P.3 was passed on March 14,1991 rejecting the same. An appeal was filed against aforesaid order. Along with the appeal an application for condonation of delay in filing the appeal was filed. The appeal was dismissed on February 17, 1992, vide order Annexure P.7. Further appeal was taken to the Tribunal which was dismissed on May 21, 1992 vide order Annexure P.9. An application was filed before the Tribunal for making a reference to the High Court which was dismissed on January 15, 1993. C.W.P. No. 6938 of 1993 has been filed to impugn the aforesaid orders Annexures P.3, P.7 and P -9.
(2.) On notice of motion having been issued written statement has been filed by official respondents Nos. 1 to 3. A preliminary objection was taken therein that exemptions claimed were a concession and could not be claimed as a matter of right. The ground of condonation of delay in filing the appeal is disputed. The appeal being barred by time was rightly dismissed.
(3.) STC No. 57 of 1993 has been filed on the aforesaid facts for direction to the Tribunal to refer the question of law as arisen out of the order of the Tribunal dated May 21,1992. The following question of law was sought to be referred as mentioned in the order of the Tribunal: - "Whether the illness of the counsel, who is presumed to be an officer of the Court having documents of the party in his possession is sufficient cause for the condonation of delay in filing of appeal - Although no notice of this case was issued, the same is also being disposed of along with the writ petition aforesaid.;