Uttarakhand High Court

CTR/66/2022 of STATE OF UTTARAKHAND THROUGH COMMISSIONER STATE COMMERCIAL TAX Vs ESSGEE INDUSTRIES,10-11 on 23 December 2022

Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS CTR No.66 of 2022 Shri Vipin Sanghi, C.J. Shri Ramesh Chandra Khulbe, J. Mr. Pradeep Joshi, learned Additional Chief Standing Counsel for the

|**SL.** **No**|**Date**|**Office Notes,** **reports, orders or** **proceedings or** **directions and** **Registrar’s order** **with Signatures**||**COURT’S OR JUDGES’S ORDERS**| |---|---|---|---|---| |||||CTR No.66 of 2022 **Shri Vipin Sanghi, C.J.** **Shri Ramesh Chandra Khulbe, J.** Mr. Pradeep Joshi, learned Additional Chief Standing Counsel for the State/revisionist. Mr. S.K. Posti, learned senior counsel assisted by Mr. Ashutosh Posti, learned for the Caveator. **Delay Condonation Application (I.A. No. 1 of 2022)** The present commercial tax revision has been preferred by the Department to assail the order dated 08.05.2019. There is a delay of 1227 days in preferring the present revision petition. The revisionist has preferred an application to seek condonation of delay. The only explanation furnished is that English translation of the relevant documents were not available. In our view that does not explain the immense delay of 1227 days. The tax effect in the present revision is to the tune of Rs.4,52,386/- only. Keeping in view these facts, we are not inclined to condone the delay. The application is accordingly rejected. Consequently, the revision petition is dismissed as barred by limitation. **(R.C. Khulbe, J.) (Vipin Sanghi, C.J.)** 23.12.2022 BS/SK|

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