2003 (11) TMI 561

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....tution of India, the petitioner seeks to assail the two orders, both dated February 7, 2003 annexures H and H-II), passed by the Upper Commissioner, Commercial Tax, Indore in two revisions being No. 74/2002/Indore/State and 36/2002/Indore/ Central. Both these revisions which arose out of an order, passed by the Assistant Commissioner on September 26, 1997 in case Nos. 33 and 31 of 1994 have been d....

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....ed), the petitioner has come up in this writ. 3.. Heard Shri G.M. Chafekar, learned Senior Counsel with Shri Pancholia, learned counsel for the petitioner and Shri S. Mukati, learned Government Advocate for the respondents. 4.. Having heard learned counsel for the parties and having per used record of the case, I am inclined to allow the writ and while setting aside of the two aforementioned re....

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....sment was passed thereby granting certain benefits to the petitioner. All these facts which were matter of record cumulatively if taken into account did make out a case for condonation of delay and justified in not filing the revision in time. The condonation of delay advances cause of justice rather than to defeat. The approach of the courts/authorities to whom the power to condone the delay is c....