STATE OF ANDHRA PRADESH Vs. LAXMI AGENCIES

JUDGEMENT

(1.) THE learned State Representative has moved this Petition praying that a corrigendum or errata be issued to the order pronounced on 29 -11 -2006 by the Hon'ble Tribunal in T.A. No. 965/99 filed by M/s. Laxmi Agencies, Secunderabad, by extending the time limit to a further period of 45 days to make out further efforts to trace the records. The part of the order which the learned State Representative seeks intervention by issuing a corrigendum or errata is as follows:

(2.) THE learned Authorised Representative filed counter stating that no reason is stated for extending time; that even the date of receipt of the order of the Sales Tax Appellate Tribunal is not disclosed; that seeking extension of time virtually amounts to seeking review of the order passed on 29 -11 -2006 by this Tribunal; and that no review power is vested in the Tribunal under the provisions of the APGST Act, 1957 or under the Tribunal regulations.

(3.) HEARD both sides and perused the relevant record.