- (1.) This is an application under Section 5 of the Limitation Act, 1963 for condonation of delay of 45 days in filing the appeal.
(2.) Notice of the application was given to the respondent. For the reasons stated in the application and after hearing learned counsel for the parties, the delay of 45 days in filing the appeal is condoned. CM stands disposed of.
(3.) This appeal has been preferred by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short, "the PVAT Act") against the order dated 13.8.2015, Annexure A.6 in STA No.25 of 2014, claiming following substantial questions of law: "i) Whether in the facts and circumstances of the case, the delay in filing the appeal ought to have been condoned by the Tribunal ii) Whether in the facts and circumstances of the case, the reasonable cause should have been liberally construed by the Tribunal while dealing the application for condonation of delay iii) Whether in the facts and circumstances of the case, the delay of 124 days should have been condoned as the same occurred because of the death of the representative of the company iv) Whether in the facts and circumstances of the case, the order Annexure A.6 is contradictory and perverse -;