TMI Blog2024 (1) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to hear and decide the appeal within four months from date. The revision petition is disposed of. - Hon'ble Shekhar B. Saraf, J. For the Revisionist : Suyash Agarwal For the Opposite Party : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Suyash Agarwal, learned counsel for the revisionist and Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the State. 2. This revision petition has been filed against an order dated July 21, 2022 passed by the Commercial Tax Tribunal (hereinafter referred to as the Tribunal) wherein delay of 1365 days in filing the appeal has been condoned. 3. The question of law, that arises, is as follows: A. Whether the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The relevant paragraph of the said judgment reads as under: 9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay of a very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient, it is the result of positive exercise of discretion and normally the superior court should not disturb such findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact of judicial notice that for B.L.O duties, State employees are deputed on various election duties, they go for training at several rounds, lists are prepared of the employees for election duties and other ancillary works are done by the employees of the State, hence, the ground of delay taken-up by the revenue appears to have a close connection with the Parliamentary Elections of 2019 and U.P. State Elections, 2022. 14. Learned counsel for the respondent assessee referring the Rule 39 of the U.P. VAT Rules, has argued that as per this rule, the account books and documents maintained by a dealer or other person shall be for a period of eight years after expiration of the assessment year to which such books, accounts and documents: I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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