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2013 (3) TMI 445 - HC - VAT and Sales TaxRevision application dismissed - delay of 1 year, 8 months and 26 days - Held that:- It is not in dispute that the assessment order was served on the counsel of the petitioner and not to the petitioner. As per the affidavit of the counsel, copy of the order was tagged by his clerk in a disposed of file and could not be traced out within the time period of limitation within which the revision could have been filed. See Rafiq and another Vs. Munshill and another (1981 (4) TMI 255 - SUPREME COURT) wherein held that an innocent party should not suffer for the inaction, deliberate omission, or mis-demeanour of his counsel. Thus there is no an iota of doubt that because of the mistake of the counsel, the party should not be suffered - delay ought to have been condoned.
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