WALIA ELECTRONICS Vs. GOVERNMENT OF NCT OF DELHI

JUDGEMENT

(1.) Rule. With the consent of parties, the matter is taken up for final disposal.

(2.) This petition is directed against the order of the Commissioner, Sales Tax dated 30.11.2000 whereby the petitioner's revision petition under Section 47 of the Delhi Sales Tax, 1975 (hereinafter referred to as "The DST Act") was rejected on the ground that it was time-barred. The entire issue before this Court relates to the question of condonation of delay and in particular whether Section 5 of the Limitation Act, 1963 applied in the case of a revision petition under Section 47 of the DST Act. The related issue is as to whether, if Section 5 of the Limitation Act applied, it was necessary that a formal written application seeking condonation of delay under Section 5 of the Limitation Act was necessary?

(3.) Only the procedural facts are of relevance in this petition. An assessment order for the year 1987-88 was made on 06.03.1992 in respect of the petitioner, who is a registered dealer under the DST Act. Being aggrieved by the assessment order, the petitioner preferred an appeal before the Additional Commissioner of Sales Tax on 30.11.1992. The petitioner was required to make a pre-deposit of a sum of Rs.65,000/- alongwith security of Rs.75,000/- by 30.12.1992 as a condition for hearing the appeal on merits. As the petitioner failed to make the pre-deposit by 30.12.1992, the appeal was dismissed in limine on 03.03.1993. On 31.03.1993, the petitioner filed a revision application under Section 47 of the DST Act in respect of the assessment order dated 06.03.1992. The revision application was dismissed on 21.03.1994 as being not maintainable in view of the fact that the provision of appeal against the assessment order dated 06.03.1992 had been availed of as aforesaid. A review petition under Section 48 (6) of the EST Act seeking a review of the said order dated 21.03.1994 was filed on 24.05.1994 and which came to be dismissed by the Additional Commissioner on 10.04.1995. Thereafter, on 21.04.1995, the petitioner filed a revision application under Section 47 of the DST Act in respect of the order dated 03.03.1993 whereby the petitioner's appeal against the assessment order of 06.03.1992 had been dismissed in limine for non-compliance of the condition of pre-deposit. This revision petition was disposed of by the Commissioner, Sales Tax on 30.11.2000 on the ground that it was time-barred as the same had been filed beyond the period of two years provided for in Section 47 of the DST Act. This is the order which is impugned in the present petition.