COMMISSIONER, COMMERCIAL TAX Vs. BIRLA POWER SOLUTION

JUDGEMENT

(1.) In all these cases, there is delay of 1519 days in filing the revision. We take the averments in the affidavit supporting the application for condonation of delay in C.T.R. No. 71 of 2017 and treat it as the leading case.

(2.) Initially, an affidavit was filed in support of the application for condonation of delay of 1519 days. Therein, it is stated as follows:

(3.) Thereafter, it is stated that, after receiving the said paper, the Deputy Commissioner, Commercial Tax High Court approached the office of the Chief Standing Counsel and the Chief Standing Counsel allotted the file for preparing the Commercial Tax Revision to the present Advocate and as soon as the present counsel received the paper, he immediately prepared the Commercial Tax Revision and handed over to the office for necessary verification and filing. It is further stated that since all the documents relied upon by the Department were in Hindi, it was directed that the copies, on which the Department relies upon, should be accompanied by their English Translation.