9911796707
TMI Blog2000 (11) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... R.C. Verma and Vivek Vishnoi, Advocates, for the appellants. -------------------------------------------------- The Judgment of the Allahabad High Court (S.L. SARAF, J.) dated November 19, 1997 in U.P. PAPER CORPORATION P. LTD. v. TRADE TAX TRIBUNAL was as follows: S.L. SARAF, J.-It appears that the order was passed by the Deputy Commissioner (Appeals), Lucknow, on June 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of delay in filing the appeal. As a matter of fact, the application at first asserted that the appeal was filed well within time and subsequently, it asserted that if the same was barred by time, the delay in filing the said appeal be condoned. However, no word is spoken as to cause of delay in filing the said appeal. Further the Tribunal by its order dated April 5, 1995, has introduced certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribe and the courts have no power to extend the period of limitation on equitable grounds." 3.. In the instant case no reasonable or satisfactory explanation for delay in filing the appeal has been given in the application filed by the department under section 5 of the Limitation Act before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Sales Tax Tribunal, Bench I, Agra. There was a delay of 208 days in filing the appeal. The Tribunal having considered the reasons given in the application seeking condonation of delay found sufficient cause to condone the delay in filing the appeal and admitted the appeal on April 5, 1995. That order of the Tribunal was questioned before the High Court by filing the aforementioned writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was despatched to a different authority and at a different place, the State Representative at Agra who did not forward the same to the correct place and that resulted in the delay which was beyond the control of the appellants. On this ground, in our view, the Tribunal has rightly exercised its discretion to condone the delay. Before us the order of the Tribunal is not shown to be perverse or su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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