1990 (3) TMI 343

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.... dismissed in limine by the Tribunal on the ground that the same was belatedly filed. The delay was of six months and 28 days.   The case of the applicant was that he was advised by his counsel to file the writ petition challenging the order passed by the Commissioner cancelling the eligibility certificate under section 4A(3) of the U.P. Sales Tax Act, 1948 and that is why no appeal was fi....

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..........................." The counsel for the applicant argued that alongwith the application for condonation of delay, a certificate of Sri Rajesh Kumar, advocate, dated 23rd October, 1988, advising Sri N.K. Jain, representative of the applicant to file appeal, was filed. From these facts, it is clear that the applicant was earlier advised to file the writ petition challenging the impugned orde....

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....edies, i.e., filing the writ petition and the appeal together. I do not see any force in this contention. The appeal is a statutory remedy and that can be exercised as a matter of right, whereas filing the writ petition under article 226 is a discretionary remedy which may be refused by the court, if a party has an alternative statutory remedy of appeal. So the right to file appeal if given by the....