High CourtsDivision Bench

Commissioner, Commercial Tax Uttarakhand, Dehradun vs M/S Amrish Gupta Caterers

Uttarakhand High Court · Decided on 27 August 2021 · Citation: (2021) 08 UK CK 0418

HON’BLE JUDGES
Manoj Kumar Tiwari, J · Alok Kumar Verma, J
RESULT
Dismissed
CASE NUMBER
Commercial Tax Revision No. 44 Of 2021

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Judgment

9 paragraphs · 145 words

Manoj Kumar Tiwari, J

1.

This Commercial Tax Revision is filed challenging the judgment rendered by Commercial Tax Tribunal, Uttarakhand 1(Bench Haldwani) on

07.05.2012. By the said judgment, Second Appeal No. 15 of 2012 filed by respondent was allowed.

2.

There is delay of 3302 days in filing this Commercial Tax Revision.

3.

Perused the affidavit filed in support of Delay Condonation Application, which reveals that permission for challenging the impugned judgment by

filing Commercial Tax Revision, was granted by Law Department on 19.09.2012. There is no explanation whatsoever for the delay in the matter

caused thereafter.

4.

In view of the inordinate delay of 3302 days in filing this Commercial Tax Revision, which is unexplained, we do not think it fit to condone the delay.

5.

Accordingly, Delay Condonation Application (I.A. No. 01 of 2021) is dismissed. Consequently, Commercial Tax Revision also stands dismissed.