1951 (7) TMI 14

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....rejecting the revision application of the applicant as time- barred. 2.The order sought to be revised was passed by the Assistant Com- missioner of Sales Tax, Bombay, on 20th July, 1950. The present appli- cation to the Collector was made on 29th November, 1950. The period of limitation provided for it in Section 22 of the Bombay Sales Tax Act is four months. The present application is late by ....

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....ircumstances we must hold that the Collector was right when he said that there is no provi- sion in Section 22B authorising him to admit such late applications. We may observe here that there is a defect in the drafting of the sec- tion and that it ought to be removed as soon as possible by mentioning the Collector of Sales Tax as an authority entitled to condone delay (in suitable cases) in filin....