2003 (12) TMI 622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s assessment for the assessment year 1993-94 under the Haryana General Sales Tax Act, 1973, was framed on February 9, 1996. The said order was revised by the Deputy Excise and Taxation Commissioner, vide, order dated March 8, 1999 whereby a demand of Rs. 8,78,073 was created. Aggrieved by the said order, the petitioner filed an appeal before the Sales Tax Tribunal, Haryana, Chandigarh. Along with ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l and the application for condonation of delay and disposed them of vide common order dated November 29, 2001. The prayer for condonation of delay was declined and the appeal was dismissed on account of noncompliance of its earlier order regarding pre-deposit of tax by the stipulated dates. Petitioner, thereafter, moved an application for rectification/condonation of delay and restoration of the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 2000 passed by the Tribunal in review and that the delay to pay the small difference of Rs. 6,622 was on account of a calculation error. Even this amount was paid on November 22, 2001. It appears that while passing the impugned order dated March 21, 2002 (annexure P7), its earlier order dated May 9, 2000 had completely escaped the notice of the Tribunal. In view of the fact that the petitioner h....