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Judgment
K.M. JOSEPH, C.J. (ORAL)
SHARAD KUMAR SHARMA, J.
There is delay of 1503 days in filing the revision. The order under challenge in this Commercial Tax Revision was passed on 10.01.2014; admittedly
the copy of the impugned judgment was received on 12.02.2014; and the limitation provided under law for filing the present revision expired on
13.05.2014. The case set up in support of Delay Condonation Application, inter alia, is that the matter was discussed at different levels in the
department and permission was received on 12.04.2018 from the law department for preferring the Revision. It is stated that English translated copies
of the documents were received in the office on 21.04.2014 but the In-charge Officer did not re-allot the file for reasons best known to him. However,
as and when the said fact came to the knowledge of the department, the file was re-allotted and notice has been issued against the erring official and
the departmental proceedings have been initiated.
The department instructed the concerned official to contact the office of the Chief Standing Counsel and the case was allotted to Ms. Puja Banga,
learned Brief Holder. It is stated that the State counsel on the basis of material on record has drafted the present revision. There is reference to a
committee being constituted and it found that out of 171 matters only in 71 matters, substantial question of law was involved. It was recommended for
filing of Revision.
We do not think that sufficient reasons have been made out for filing the Revision beyond time by 1503 days. Accordingly, the application for
condonation of delay will stand rejected. Consequently, the Revision will also stand dismissed.