NIDHI INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BOTH these applications are for condonation of delay in filing the present petition under Section 9 (3) of the Central Sales Tax Act read with section 45 (2) of the Delhi Sales Tax Act. The reference petition is for a direction to the Appellate Tribunal Sales Tax (for short the Tribunal) to refer questions of law for the opinion of this Court.

(2.) THE delay in filing the present reference is 680 days and we find that the Petitioner has put in absolutely no effort to explain the delay.

(3.) BROADLY, a demand was raised against the Petitioner by the Sales Tax officer, which was upheld by the Additional Commissioner of Sales Tax and the tribunal. The final order was passed by the Tribunal on 22nd January, 2002.