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2023 (5) TMI 801 - HC - VAT and Sales TaxSeeking condonation of delay in filing revision - whether any plausible reason has been indicated by the revisionist in filing the instant revisions? - HELD THAT:- The delay in filing revision has been considered by this Court in Sales/Trade Tax Revision Defective No.6 of 2020 Commissioner Commercial Tax U.P. Lko. Vs. M/s. R.C. & Sons., Rakabganj, Lucknow [2022 (9) TMI 533 - ALLAHABAD HIGH COURT], with other connected defective revisions, decided on 7.9.2022, where the delay of 163 days was sought to be explained on the basis of the casual and lethargic attitude of the officials which prevails in the Department, on the part of the Officers concerned. The time limitation for filing of Revision against order impugned is 90 days from the date of communication of the order. Despite receiving impugned judgment and order on 25.07.2011, there is no explanation as to why the revision itself, was preferred even two years & four months thereafter in December, 2013. All these facts indicate the casual and cavalier attitude on the part of the department in filing of the revision belatedly, rather, as observed by the Apex Court in the case of Central Tibetan Schools [2021 (2) TMI 1214 - SUPREME COURT] other than the lethargy and incompetence of the revisionist, there is nothing which has been brought on record to explain the delay. Keeping in view the aforesaid discussion including the judgments of the Apex Court in the cases of Living Media India Ltd [2012 (4) TMI 341 - SUPREME COURT], Central Tibetan Schools [2021 (2) TMI 1214 - SUPREME COURT] & Volex Interconnect [2021 (10) TMI 897 - SUPREME COURT], all judgments being of a latter date to the judgments cited by learned counsel for the revisionist including the judgment of Central Tibetan Schools being a three judges judgment, the Court does not find any plausible or cogent reason for condoning the delay. The application for condonation of delay and consequently the revision itself is dismissed.
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