Case Law Details
Commissioner Commercial Tax Uttarakhand Dehradun Vs Bansal Transformers Pvt Ltd (Uttarakhand High Court)
Commissioner Commercial Tax Uttarakhand Dehradun (Revisionist) has preferred the present Revision under Section 55 of the Uttarakhand Value Added Tax Act, 2005 to assail the order dated 22.04.2013, with an application to seek condonation of delay of 3502 days in filing the present Revision.
The reasons disclosed in the application seeking condonation of delay are that there were discussions at different levels in relation to the impugned judgment dated 22.04.2013 and time was taken in obtaining permission, contacting the lawyer, translating Hindi documents, and undertaking correspondence with the counsel for preparation of the present Revision.
In our view, the aforesaid do not constitute sufficient cause to explain the immense delay in filing the present Revision.
The Revisionist should assess the feasibility of preferring such like Revisions, when the delay is so immense, as further resources of the State have to be expanded in preferring the present Revision. In our view, public money should be utilized more prudently.
HC, therefore, dismiss the Delay Condonation Application (IA No. 01 of 2023).
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Mr. Mohit Maulekhi, learned counsel for the revisionist.
The Revisionist has preferred the present Revision under Section 55 of the Uttarakhand Value Added Tax Act, 2005 to assail the order dated 22.04.2013, with an application to seek condonation of delay of 3502 days in filing the present Revision.
The reasons disclosed in the application seeking condonation of delay are that there were discussions at different levels in relation to the impugned judgment dated 22.04.2013 and time was taken in obtaining permission, contacting the lawyer, translating Hindi documents, and undertaking correspondence with the counsel for preparation of the present Revision.
In our view, the aforesaid do not constitute sufficient cause to explain the immense delay in filing the present Revision.
The Revisionist should assess the feasibility of preferring such like Revisions, when the delay is so immense, as further resources of the State have to be expanded in preferring the present Revision. In our view, public money should be utilized more prudently.
We, therefore, dismiss the Delay Condonation Application (IA No. 01 of 2023).
Since the Delay Condonation Application has been dismissed, the present Revision also stands dismissed.
We further direct the Commissioner State/ Commercial Tax, Uttarakhand, Dehradun to review all such cases in the light of the aforesaid observations before deciding to prefer an Appeal/ Revision before this Court, which are highly belated, and which do not provide a genuine cause to explain the immense delay in filing such petitions.
