TMI Blog1951 (7) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... sed was passed by the Assistant Com- missioner of Sales Tax, Bombay, on 20th July, 1950. The present appli- cation to the Collector was made on 29th November, 1950. The period of limitation provided for it in Section 22 of the Bombay Sales Tax Act is four months. The present application is late by 9 days. 3.The question is whether this delay can be condoned. It appears that the applicant who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 22B authorising him to admit such late applications. We may observe here that there is a defect in the drafting of the sec- tion and that it ought to be removed as soon as possible by mentioning the Collector of Sales Tax as an authority entitled to condone delay (in suitable cases) in filing revision applications. He mostly deals with revision applications. It will certainly be strange that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
