TMI Blog2023 (3) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... r delay, present or not - HELD THAT:- The Court is of the view that what was expressed in the context of the Land Acquisition proceedings cannot ipso facto be extrapolated to proceedings like the present one which arise under the Sales Tax legislation. Here, the Assessee is fully aware of the requirement of having to file returns and proceedings within time. After all, the Petitioner is a dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.A. No.103 of 2022 1. For the reasons stated therein, the delay in filing the present petition is hereby condoned. 2. The application for condonation of delay is allowed. STREV No.56 of 2016 3. The present revision petition is directed against an order dated 7th May, 2016 passed by the Orissa Sales Tax Tribunal (OSTT), Cuttack (Tribunal) dismissing the Dealer/Assessee s S.A. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal but, the Assessee had not bothered to follow up with the Advocate to ascertain whether in fact the appeal had been filed or not. The Tribunal was not convinced with the reasons adduced and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se under the Sales Tax legislation. Here, the Assessee is fully aware of the requirement of having to file returns and proceedings within time. After all, the Petitioner is a dealer registered under the Orissa Sales Tax Act and is aware of the necessity for filing returns, for challenging demands before an Appellate Authority and of the fact of the further appeal before a Second Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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