https://www.taxtmi.com/caselaws?id=161517 Revision applications under section 8 of the West Bengal Taxation Tribunal Act, 1987 had to be filed within 60 days, and a delayed filing could be entertained only on a credible explanation showing diligence and absence of negligence. The petitioners did not substantiate the steps said to have been taken for restoration, produced no supporting material, left material dates vague, and gave no explanation for the period after knowledge of dismissal or the further delay after the cease-work period ended. A bare plea that the default was due to previous counsel was insufficient on these facts, and the request for condonation was rejected. en-us Thu, 19 Jun 2003 00:00:00 +0530 Thu, 30 Jan 2014 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161517 Revision applications under section 8 of the West Bengal Taxation Tribunal Act, 1987 had to be filed within 60 days, and a delayed filing could be entertained only on a credible explanation showing diligence and absence of negligence. The petitioners did not substantiate the steps said to have been taken for restoration, produced no supporting material, left material dates vague, and gave no explanation for the period after knowledge of dismissal or the further delay after the cease-work period ended. A bare plea that the default was due to previous counsel was insufficient on these facts, and the request for condonation was rejected. Case-Laws VAT and Sales Tax Thu, 19 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161517