SHREE DURGA RICE MILL Vs. STATE OF BIHAR

JUDGEMENT

(1.) These four Applications under Section 5 of the Limitation Act are filed by the appellant M/s. Shree Durga Rice Mill, a dealer within the meaning of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as "the 2005 Act") for condonation of delay of 1053 days occurred in preferring the Appeals.

(2.) It is the case of the appellant that these Appeals are preferred under Section 79 of the 2005 Act against the orders of the Commercial Taxes Tribunal (hereinafter referred to as "the Tribunal") made in respective revision applications. According to the appellant, prior to enactment of 2005 Act, such matters were governed by the Bihar Finance Act, 1981 (hereinafter referred to as "the 1981 Act"). Under the 1981 Act, against the order of the Tribunal made in revision, a reference would lie before the High Court. Since the present Appeals involve the assessment for the financial years 1997-98; 1999-2000; 2000-01; and 2001-02, i.e. the period prior to 2005 Act, under the belief that a reference would lie to the High Court, the appellant filed applications before the Tribunal for reference to the High Court. The said applications were entertained by the Tribunal. The said reference applications were dismissed by the Tribunal on 11th June 2010 on the ground of maintainability. Since the dismissal of the said applications on 11th June 2010, the above Appeals are filed in October 2010.

(3.) The appellants were thus bonafide pursuing the remedy before a wrong forum. The said period, therefore, requires to be excluded or at least the appellant has made out a sufficient cause for condoning the said delay.