1997 (3) TMI 596

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.... learned counsel for the parties. 2.. The petitioner has approached this Court because of the refusal by the Tribunal to condone the delay of one year, five months and nine days in filing the appeal. In the affidavit for condonation of delay, the petitioner furnished the explanation of having erroneously assumed that no appeal need be filed for the year 1988-89 as the demand against him for the ....

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....d, as was contended by the petitioner, nor as timber, as was contended by the Revenue, but by treating the wood as general goods taxable at six per cent. It is submitted by the petitioner that the Tribunal's decision is now pending in revision before this Court in T.R.C. S.R. No. 1008 of 1997. 4.. Considered on merits, the learned Government Pleader for Taxes does not dispute that save the questi....

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....mands that all litigants, including the State as a litigant, are to be accorded the same treatment. There have been various cases in which the apex Court has explained that so far as State is concerned there may be delay occasioned on its part because of the fact that the decision making process in the State to file a case involves layer after layer stages, which the papers must go through before ....