(1.) This review petition is by Baiju against order of Board of Revenue dated 17-4-1975.
(2.) Heard the counsel.
(3.) The first point is of delay in filing the review. The order of Board of Revenue is dated 17-4-1975. and review comes on 4-9-1975 The limitation is of 30 days. The review petition should have been lodged by 17-5-1975. Manifestly there is delay of about 4 months.