STATE OF GUJARAT Vs. AWARD ENGINEERS

JUDGEMENT

(1.) THIS application is filed by the State Government seeking condonation of delay of 2432 days in filing the Tax Appeal. The Tax Appeal is directed against the judgement dated 22.10.2007 passed by the Gujarat Value Added Tax Tribunal ("the Tribunal" for short) in Appeal No.27/2005. The issue before the Tribunal arose out of an appeal filed by the respondent assessee questioning the decision of the Commissioner of Sales Tax under section 62 of the Sales Tax Act, 1969. Such provision envisage determination by the Commissioner, any question which arises otherwise than in proceedings before the Court or proceedings under section 41 or 44 of the said Act.

(2.) IN the present case, the question came up for consideration was whether the contract for fabrication of different goods entered into by the respondent assessee with the Surat Municipal Corporation was in the nature of a works contract. The Tribunal overturned the decision of the Commissioner and allowed the appeal of the assessee holding that the contract in question was one of works contract and that the assessment under the Sales Tax Act should be made accordingly. The operative portion of the Tribunal's order reads as under :

(3.) AGAINST this order, the State has preferred the present tax appeal. In the process there has been a delay of 2432 days for which this application for condonation of delay has been filed. Much of the content of this application is in the nature of formal declarations and reference to various decisions of the Supreme Court on the question of delay, principally that caused by the Government or its agencies. In order to explain such lengthy delay, all that has been stated in this application is as under :