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2023 (1) TMI 1041 - HC - VAT and Sales TaxCondonation of delay of 163 days in filing revision - It is submitted that state entities are on separate footing from an individual and ample leeway is required to be granted to state entities since it involves betting at various stages - HELD THAT:- The delay in filing revision has been considered by this Court in COMMISSIONER COMMERCIAL TAX U.P. LKO. VERSUS M/S R.C. AND SONS RAKABGANJ LUCKNOW [2022 (9) TMI 533 - ALLAHABAD HIGH COURT], 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. From a perusal of the affidavit filed in support of application, it is apparent that no explanation whatsoever has been given from 31st August, 2010 till 21st June, 2010. Limitation period for filing revision against order dated 18th August, 2010 was 90 days and therefore revisionist has miserably failed afford any explanation for delay of two years in filing the revision. 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. The revision itself is dismissed.
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