1951 (7) TMI 14 - HC - VAT and Sales Tax

Summary

The High Court of Bombay rejected an application in revision against the order of the Collector of Sales Tax as time-barred. The application was late by 9 days, and the delay could not be condoned as the Collector had no power to admit late applications. The court upheld the Collector's decision, and the application was rejected with no order on costs.