ASHOK AUTOMOBILES RANCHI PVT LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this writ application, the order dated October 20, 1982, passed by the Commercial Taxes Tribunal, Bihar, Patna, in Revision Case No. URN-165-166 of 1982 is in question.

(2.) BY reason of the said order, the Commercial Taxes Tribunal condoned the delay in preferring the revision application filed by the Commissioner of Commercial Taxes.

(3.) FURTHER, it is now well known that matters relating to condonation of delay should be judged broadly and should not be judged in a pedantic manner. In a very recent decision, the Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji, 1987 1 LLJ 500, clearly held that the court should exercise its jurisdiction liberally to condone delays.