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2015 (3) TMI 738 - BOMBAY HIGH COURTMaintainability of appeal - Application for condonation of delay - Bombay Sales Tax Act, 1959 - whether return of kerosene without N-parafin by the Petitioner No. 2 to the Petitioner No.1 amounts to return of goods. - Held that:- it is not necessary to interfere with the impugned order in our discretionary and equitable powers under Article 226 of the Constitution of India at this preliminary stage. The matter is still at large and on merits. It may be that an application for stay is pending, however, considering the checkered history of the litigation and the time spent in prosecution of the same, we are of the opinion that this Writ Petition can be disposed of by appropriate clarifications. In the event the final orders in the Appeal are in any way adverse to the Petitioners, then, while challenging the same, the Petitioners can raise all contentions and grounds including as set out in the present Writ Petition to impugn the findings rendered at the preliminary stage on the point of power or the authority of the officer to present the Appeal and on the point of limitation. The Petitioners can, by way of appropriate proceedings, including requesting the Tribunal to forward certain questions of law for opinion and answer by this Court, request that the findings on the above two questions also raise questions of law and they may be referred for opinion and answer of this Court. - Petition disposed of.
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