UMOR ABDUL KADARBHAI Vs. STATE OF BOMBAY

JUDGEMENT

(1.) THIS is an application in revision against the order of the Collector of Sales Tax rejecting the revision application of the applicant as time-barred.

(2.) THE order sought to be revised was passed by the Assistant Commissioner of Sales Tax, Bombay, on 20th July, 1950. THE present application to the Collector was made on 29th November, 1950. THE period of limitation provided for it in Section 22 of the Bombay Sales Tax Act is four months. THE present application in late by 9 days.

(3.) FOR the reasons given above we think we have to uphold the decision of the Collector of Sales Tax, that the application to him was barred by limitation. This revision application fails. ORDER The application is rejected. There will be no order as regards costs.