2015 (12) TMI 310

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....resent appeal has been filed with a delay of 823 days. 3. An assessment order under Section 23 (3) of the Delhi Sales Tax Act, 1975 (hereinafter called as the Act) was passed on 18.04.1996. On 21.02.1997, the Commissioner Sales Tax exercising powers under Section 11 of the Act passed an order directing the assessing authority to transfer the files of the respondent to Appellant Commissioner, Zone-I for causing reassessment proceedings under Section 24 of the Act and penalty proceedings under Section 56 of the said Act for the period 1979-80 to 1992-93. 4. Notice for re-assessment dated 01.07.1997 was issued by Assistant Commissioner, Zone-I to the respondent. Re-assessment proceedings were commenced but by 30.06.1998 as no orders were pas....

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.... of these judgments and the same came to the knowledge of the department only when the petitioner filed an application for claiming refund. 29.07.2013 The case put up for further course of action. 04.09.2013 to 26.09.2013 Opinion of Shri Pradeep Tara, Govt. Counsel was obtained. 05.11.2013 to 02.12.2013 Second legal opinion obtained from Sh. Sushil Verma, Advocate. 5.12.2013 Approval of Commissioner VAT for filing petition in High Court of Delhi and in view of the Approval the matter has been taken up accordingly. 24.12.2013 Documents delivered to Shri H.C. Bhatia, Advocate for preparation of Appeal Petition and filing before High Court of Delhi. 23.05.2014 Shri H.C. Bhatia returned the file and the file was entrusted to Shri Ra....

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.... obtained. Thereafter between 05.11.2013 to 02.12.2013, second legal opinion was obtained from another counsel. On 05.12.2013, approval of Commissioner (VAT) was obtained for filing the petition in the High Court. On 24.12.2013, documents were delivered to the Advocate for preparation and filing of the appeal. On 23.05.2014, the counsel who was entrusted with the filing of the appeal, returned the file and the same was entrusted to another counsel. On 28.08.2014, the file was sent to the Lt. Governor for approval of appointment of the Special Counsel. On 03.01.2015, the Special Counsel was requested to prepare and file the appeal in the High Court. The appeal is filed on 04.03.2015. 10. Even though, each days delay has to be explain, howev....