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2009 (3) TMI 426 - HC - VAT and Sales TaxCodonation of delay- The appellant filed the appeal on the ground the delay was condoned by the Tribunal while no sufficient cause put forward by the respondent. Held that- whether it is the State or the individual, unless explanation is offered for the delay that it is either reasonable or satisfactory to the satisfaction of the court, delay can not be condoned. The appellant has rightly submitted that no sufficient cause was shown by the State of Punjab for condoning the delay. The appeal filed by the assessee is allowed.
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