BATHAM SUGAR INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Second Appeal No. 296 of 1983 relevant for the assessment year 1975-76 was filed by the dealer before the Sales Tax Tribunal, Lucknow Bench, Lucknow.

(2.) During the pendency of the aforesaid second appeal a stay application was also moved; but, since there was delay in moving the said application, another application under Section 6 of the Indian Limitation Act for condonation of delay was filed on 7th September, 1983. The said matter regarding condonation of delay in filing stay application came before the Sales Tax Tribunal and vide . the impugned order dated 17th September, 1983, the Tribunal has held that the fact of mistake of the Advocate, if any, has not been brought on record and therefore the Sales Tax Tribunal dismissed the said application and held that the application for stay was time-barred. It is against this order passed on the application for condonation of delay that the present revision has been filed.

(3.) Learned standing counsel appearing for the State has raised a preliminary objection regarding the maintainability of this revision. His argument is that no such revision is maintainable under Section 11 of the U.P. Sales Tax Act, hereinafter referred to as "the Act", hence the law does not contemplate the filing of the present revision against an interlocutory order passed by the Sales Tax Tribunal.