2018 (7) TMI 1268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty : Aloke Kumar ORDER An objection/counter affidavit is filed today by Sri Aloke Kumar, learned counsel for the opposite party in Sales/Trade Tax Revision Defective No. 106 of 2018, is taken on record. Heard Sri Bipin Kumar Pandey, learned Standing Counsel for the applicant and Sri Aloke Kumar, learned counsel for the opposite party. Sri Vishnu Pratap Singh, the Joint Commissioner, Commercial....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upported by an affidavit, filed by the Assistant Commissioner the copy of the order of the Tribunal is received by the State representative on 9.12.2016 and according to the contents mentioned in para 4 of the delay condonation application/affidavit the revision was supposed to be filed on or before 7.3.2017. Surprisingly, no proper explanation has been offered by the revisionist with regard to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ved in the office of Additional Commissioner, High Court (works) at Allahabad only on 29.6.2018 i.e. after 18 months from the date of the order impugned. There is no explanation offerred nor it is indicated even in the letter issued by the Joint Commissioner (Executive) Commercial Tax, Azamgarh Region Azamgarh, the letter itself is undated with regard to delay. Prima facie it appears that due ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....July 2018 along with Sales/Trade Tax Revision Defective No. 106 of 2018 (The Commissioner, Commercial Tax, U.P. vs. S/S Chhatra Shakti Construction Co. Khanwar). It is made clear that since in both the revisions the contents are same with respect to explanation of delay, the Joint Commissioner concerned is directed to file separate affidavit in both the revisions. A copy of this order be placed ....