1994 (1) TMI 256

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....sions of the Haryana General Sales Tax Act, 1973, the petitioner-society was granted exemption certificate which continued to be renewed every year. In 1991 an application was obtained from the petitioner-society for renewal of the exemption certificate already granted. On that application order-annexure P-3 was passed on March 14, 1991, rejecting the same. An appeal was filed against the aforesaid order. Along with the appeal an application for condonation of delay in filing the appeal was filed. The appeal was dismissed on February 17, 1992, vide order annexure P-7. Further appeal was taken to the Tribunal which was dismissed on May 21, 1992 vide order annexure P-9. An application was filed before the Tribunal for making a reference to th....

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....ith is that if no such opportunity to lead evidence was given and in the further appeal the appellant produces material in the form of affidavit whether the same could be relied and acted upon. Shri Vinod Kumar Jain, Advocate, was engaged during the period of limitation to file the appeal before the Excise and Taxation Commissioner. He suffered severe heart attack and was hospitalised. When he suffered second heart attack, he was to be shifted to the PG1. When he recovered from the illness and noticed that the appeal was pending for filing, he filed the appeal along with the application giving the aforesaid facts. As the pleadings show along with the application at that stage he did not attach his affidavit. Copy of the affidavit which was ....