(1.) The question involved is whether the High Court while exercising Signature Not Verified revisional power under Section 48 Added Tax Act, 2005 ( "the Act of 2005", condone the delay in case a revision under Section 48 of the Act of 2005, is filed beyond 90 days from the date of communication of the order or it excludes the applicability of Section 29 of the Limitation Act, 1963, and in consequence of Section 5 of the Limitation Act.
(2.) The High Court vide impugned judgment and order dated 19.11.2018, has refused to condone the delay in the revision filed under Section 48 read with Section 64(5) of the Act of 2005, against the order passed by Himachal Pradesh Tax Tribunal. The Division Bench of the High Court relying upon the decision of a Coordinate Bench in CMP(M) No.1371 of 2017 titled State of Himachal Pradesh and others v. Tritronics India Private Limited, has held that provision of Section 5 of the Limitation Act, cannot be applied and the High Court cannot condone the delay. The revision has to be filed within 90 days, as provided in Section 48 of the Act of 2005.
(3.) The provisions contained in Section 48 of the Act of 2005, relating to the revisional power of the High Court, read as under:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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