https://www.taxtmi.com/caselaws?id=251045 A tax revision was held not maintainable because the mandatory affidavit of service required by Chapter 27 Rule 5(2) of the High Court Rules had not been filed even after several years. The Court noted that, although the rule allowed later filing for sufficient reason within the prescribed time, no such compliance was made and continued pendency was unjustified. It also observed that the appellate authorities had already recorded concurrent findings of fact and no question of law arose, leaving no basis to entertain the revision. The revision was therefore dismissed for non-compliance with the procedural service requirement. en-us Thu, 07 Aug 2014 00:00:00 +0530 Tue, 02 Sep 2014 09:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251045 A tax revision was held not maintainable because the mandatory affidavit of service required by Chapter 27 Rule 5(2) of the High Court Rules had not been filed even after several years. The Court noted that, although the rule allowed later filing for sufficient reason within the prescribed time, no such compliance was made and continued pendency was unjustified. It also observed that the appellate authorities had already recorded concurrent findings of fact and no question of law arose, leaving no basis to entertain the revision. The revision was therefore dismissed for non-compliance with the procedural service requirement. Case-Laws VAT and Sales Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251045