TaxTMI 
TaxTMI 
2015 (4) TMI 741
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....tioning the decision of the Commissioner of Sales Tax under section 62 of the Sales Tax Act, 1969. Such provision envisage determination by the Commissioner, any question which arises otherwise than in proceedings before the Court or proceedings under section 41 or 44 of the said Act. 2. In the present case, the question came up for consideration was whether the contract for fabrication of different goods entered into by the respondent assessee with the Surat Municipal Corporation was in the nature of a works contract. The Tribunal overturned the decision of the Commissioner and allowed the appeal of the assessee holding that the contract in question was one of works contract and that the assessment under the Sales Tax Act should be made a....
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.... that the order dated 22/10/2007 was communicated to the applicant on 16/11/2007. Thereafter on 14/03/2014 the proposal to file the tax appeal was sent to the Finance Department and on 10/04/2014 the Finance Department approved the proposal. After receiving the proposal from Finance Department all necessary documents along with order of the Tribunal were handed over to the G.P. Office on 21/04/2014 to file the Tax appeal. The applicant says that the tax appeal was required to be filed on or before 15/02/2008. However, the same was filed on 17/9/14 and thus there is a delay of 2432 days in preferring the tax appeal." 4. It may be noted that the factual contents are found only in para.6 where while explaining the delay, it is stated that the....
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....ut any limitation, thus essentially relying on the explanation that may be rendered by the appellant. In essence, therefore, question of condonation of delay is one of facts to be decided in each individual case on the basis of available material on record. No party, be it a private litigant or State, can have a free license to prefer appeal after long number of years without even slightest explanation for such gross and inordinate delay. In the present case, the State has rendered no explanation. It is not a case of insufficient explanation which would not cover the entire span of delay. Here is a case where for delay of six and half years of inaction on part of the State machinery, there is no explanation at all. Under no circumstances, s....