SHIV CONSTRUCTION COMPANY Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) HEARD Sri S.D. Singh, learned Counsel for the applicant and learned Standing Counsel for the respondent.

(2.) BOTH the above revisions arise out of the common order of the Tribunal dated March 26, 2004, whereby the appeals of the dealer for the assessment year 1994 -95 (U.P.) and 1995 -96 (U.P.) were dismissed affirming the order of the appellate authority dated March 16, 2002 rejecting the application for condonation of delay in filing the appeals and consequently the appeals also.

(3.) IN effect the question of law which arises is whether the Tribunal was justified in the facts and circumstances of the case in refusing to condone the delay.