TaxTMI 
TaxTMI 
1990 (2) TMI 273
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.... application of the applicant to amend the provisional certificate granted to it on October 30, 1986 and subsequently renewed up to September 19, 1987. The prayer of the applicant is that the applicant had applied for grant of provisional certificate on September 21, 1985 and that the provisional certificate should have been granted with effect from that date. Instead, the order on the application....
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....iled on June 3, 1988. In the process there was a delay of about five days. The applicant was accordingly directed to show cause why the petition should not be rejected on the ground of limitation. The applicant alleged that one of the partners, namely, Shri Anup Roy was sick from May 9, 1988 to June 2, 1988 and hence the application could not be filed earlier than June 3, 1988. In support of the p....
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....erused the annexures to the application as also the minute-book of the applicant-firm. It appears that initially Shri A. Banerjee was entrusted to look after all sales tax and income-tax matters amongst other functions allotted to him (vide resolution dated October 28, 1985). The resolution dated April 8, 1988, shows that there was a re-allotment of duties in an emergency meeting held on that day.....