TMI Blog2013 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... provisional registration certificate, which was valid up to 18.02.2004 in spite of repeated opportunities being given, the petitioner did not appear for verification of the documents, and as such, the provisional registration certificate was cancelled on 16.02.2004. The said order having been challenged after long lapse of time without there being any proper reason for condonation of delay, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /227 of the Constitution of India, the petitioner has challenged the order dated 28.01.2012 (Annexure P/3) passed by the Divisional Deputy Commissioner, Commercial Tax, Sagar Division, Sagar (Camp at Ujjain) in Revision Case No.21/2011, whereby the revisional authority has maintained the order dated 16.04.2004 passed by the Commercial Tax Officer, Circle No.3, Bharatpuri, Ujjain, cancelling the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of his provisional registration certificate only when he received copy of the assessment order of the year 2007-08 and on receipt of information, he submitted an application for supplying certified copy of the registration cancellation certificate order, which was supplied to him on 25.05.2011 and thereafter, revision was filed. 4. The revisional authority noted that after issuance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e after two days. 5. The petitioner, who failed to take appropriate steps after 18.02.2004 i.e. the date up to which the provisional certificate was valid and did not challenge the order of cancellation of the provisional registration certificate dated 16.02.2004 for more than six years, is not entitled for any indulgence of this Court in the order passed by the revisional authority, in this pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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