1998 (4) TMI 517

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...., Trade Tax, U.P., Lucknow and are directed against a common order dated June 9, 1997 passed by the Trade Tax Tribunal, Agra Bench III, Camp at Saharanpur. As the controversy raised in both these revisions is identical and arises from common facts it is convenient to decide both the revisions together.   2.. Having heard learned standing counsel in support of this revision, in my opinion, ....

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....not which prevented the assessee in presenting the appeals within time is essentially one of fact. The Tribunal has chosen to believe the version of the assessee. 3.. In Collector, Land Acquisition, Anantnag v. Mst. Katiji [1987] 66 STC 228 (SC); 1987 UPTC 2128 the Supreme Court has pointed out that in the matter of condoning delay liberal approach is called for. It was pointed out that ordinar....