2020 (6) TMI 11

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....for Opposite Party:- C.S.C. ORDER This Revision has been filed against the order dated 30.6.2017 passed by the First Appellate Court and against the judgment and order dated 6.11.2019 passed by the Second Appellate Court i.e. the Commercial Tax Tribunal. When an assessment had taken place, an order under Rule 15A(1) read with section 6 of the U.P. Trade Tax Act had been passed. The Appeal....

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....down due to a financial crunch in the year 2010 and only on the intervention of the Chief Minister of the State of Uttar Pradesh was it revived in the year 2013. The further reason given in the application for the condonation of delay was that on account of the fact that the person who was required to inform the applicant in Revision had taken a voluntary retirement and, therefore, the Appeal coul....

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....the application for condonation of delay was never rebutted by any person or authority in the Courts below. Learned Standing Counsel in reply, however, submitted that a delay of six years and four months was definitely there in the filing of the appeal and for cogent reasons, the two Courts below had rejected the application filed under section 5 of the Indian Limitation Act. The questions o....