- (1.) This intra court appeal against the order dated 22.08.2012, passed by the learned Single Judge of this Court in CWP No.8524/2012 is reported to be time-barred by 56 days. An application seeking condonation of delay has been filed. After having heard the learned counsel for the parties and having perused the material placed on record, including the contents of the application seeking condonation of delay, we are satisfied that the short delay in filing the appeal had been for bona fide reasons and had not been intentional. In the totality of facts and circumstances, it appears just and proper to condone the delay and to consider the appeal on merits. Accordingly, the application is allowed, delay in filing the appeal is condoned, and the appeal is taken on the regular side.
(2.) Having regard to the short point involved, we have heard the learned counsel for the parties finally at this stage itself.
(3.) The writ petition leading to this appeal was filed by the assessee (the respondent herein) seeking to question the assessment order dated 15.06.2012, as passed by the Commercial Taxes Officer, Chittorgarh under the Rajasthan Value Added Tax Act, 2003 ('the Act of 2003') for the assessment year 2012-13.;