High CourtsDivision Bench

Commissioner Commercial Tax Uttarakhand vs M/s Doon Valley Distillery, Kunwawala, Dehradun

Uttarakhand High Court · Decided on 18 April 2023 · Citation: (2023) 04 UK CK 0045

HON’BLE JUDGES
Vipin Sanghi, CJ · Alok Kumar Verma, J
RESULT
Dismissed
CASE NUMBER
Trade Tax Revision No. 04 Of 2023

AI Structured Summary

Not yet generated for this judgment

Judgment

6 paragraphs · 163 words

Vipin Sanghi, CJ

1.

This revision has been preferred to assail the order dated 03.05.2010, passed by learned Commercial Tax Tribunal, Uttarakhand, Dehradun Bench, in Second Appeal No.01/2007.

2.

The revision has been preferred with delay of 4571 days. The only explanation furnished by the revisionist to explain the said delay is that, after the receipt of the impugned order, discussions were held at different levels, and permissions were obtained for challenging the order of the Tribunal, which consumed time in completing the procedural formalities, and obtaining necessary permissions. Time was also consumed in engaging a counsel, and translating Hindi documents into English.

3.

In our view, the explanation offered by the revisionist is completely unsatisfactory, and no sufficient cause has been disclosed to justify such enormous delay of over 12 years in preferring the present revision.

4.

We, therefore, dismiss the application seeking condonation of delay. Consequently, the revision petition is also dismissed.

5.

Pending application, if any, also stands disposed of.