2013 (3) TMI 445

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..... Advocate for respondent nos.1 and 2. This petition is directed against an order-dated 31/1/2012 by which Additional Commissioner, Commercial Tax, Jabalpur in Case No.84/R/2011-(State) dismissed the revision on the ground of delay of 1 year, 8 months and 26 days. The grounds stated in the application seeking condonation of delay were not found favour by the revisional authority. Learned cou....

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....missioner. Shri Jaideep Singh, learned counsel appearing for the State has opposed the prayer and submitted that when the order was served even on the counsel of assessee, then the revision ought to have been filed within the limitation, but it was filed beyond the period of limitation and Additional Commissioner has rightly dismissed the same. We have perused the record, facts and circumsta....

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....s apparent that limitation for filing a revision was one year from the date of the order against which it was filed, but even then the revision was barred by limitation. Now the question remains whether the ground stated by the petitioner was sufficient to condone the delay? It is not in dispute that the assessment order was served on the counsel of the petitioner and not to the petitioner. ....

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.... of the counsel and in this regard an affidavit of Shri P.K. Bhatnagar, counsel for the petitioner was also filed before the Additional Commissioner, Commercial Tax. There was no counter to the aforesaid affidavit denying the averments made in the affidavit. So the affidavit of the counsel could have been relied upon by the authority. The aforesaid affidavit specifically supported the fact and tak....