SHIVAM TRADERS Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) WITH the consent of learned Counsel for the parties, this revision is being disposed of finally at the admission stage itself, as the matter has not been decided by the Tribunal on merits but the second appeal of the dealer has been dismissed on the ground of delay.

(2.) HEARD Sri Nishant Misra, learned Counsel for the applicant and learned Standing Counsel for the opposite party.

(3.) AGGRIEVED by the same, present revision has been filed. At the time of filing of this revision the following order was passed on April 22, 2007: Heard learned Counsel for the parties. The Tribunal has dismissed the second appeal of the revisionist on the ground of delay and laches. Learned Standing Counsel prays for and is granted three weeks time to obtain instructions with regard to the date of service of the first appellate order on the assessee, as in his application dated March 14, 2007 filed before the Tribunal for the condonation of delay, the assessee had stated in para 2 that the first appellate order was not served upon him and he got the certified copy only on March 12, 2007. If this fact is correct, the question of limitation may not arise at all for the filing of the second appeal. List on May 21, 2007.