1993 (10) TMI 299

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..... . The appellants cannot plead ignorance of non-inclusion of oil-seeds for the purpose of extracting oil therefrom in their certificate for such a long period. Thus they cannot now seek retrospective correction covering such a long period. - Civil Appeal No. 593 of 1979 - - - Dated:- 27-10-1993 - JEEVAN REDDY B.P. AND BHARUCHA S.P. JJ. Praveen Swarup and Pramod Swarup, Advocates, for the a .....

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..... only. The appellants wanted the correction to be made with retrospective effect from the year 1951. This plea was rejected by the Commissioner, Sales Tax, in revision, and by the High Court in writ petition. We see no justification for the appellants to keep quiet for a period of 23 years and then come forward with an application for correction with retrospective effect from 1951. The appellant .....

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