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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the delay in filing the revision under Rule 76(4) of the Madhya Pradesh Commercial Tax Rules, 1995 was liable to be condoned on the ground that the order had been served on counsel and the clerk's mistake prevented timely filing.
Analysis: Rule 76(4) prescribed a limitation period of twelve months for presentation of a revision. The revision had been filed beyond that period, so the real question was whether the explanation offered for the delay constituted sufficient cause. The Court accepted the affidavit of counsel that the order copy had been wrongly tagged in a disposed of file by the clerk and could not be traced within limitation. Relying on the principle that an innocent litigant should not suffer for the inaction or mistake of counsel, and noting that the factual explanation was not controverted, the Court held that the delay deserved to be excused.
Conclusion: The delay in filing the revision was condoned and the revisional authority was directed to restore the revision and decide it on merits after hearing the parties.
Final Conclusion: The petitioner obtained procedural relief against dismissal for limitation, and the revision was revived for adjudication on merits.
Ratio Decidendi: Where a revision is delayed because of a bona fide mistake in counsel's office and the explanation is unrebutted, the delay can be condoned so that an innocent party is not prejudiced by counsel's lapse.