ASSISTANT COMMISSIONER Vs. NATIONAL METALS LTD

JUDGEMENT

(1.) Heard.

(2.) This Sales Tax Ref./revision is delayed by 50 days. The instant Sales Tax Ref./Rev. has been filed against the impugned order dtd. 2/8/2017 passed by the learned Rajasthan Tax Board, Ajmer passed in Appeal No.483/2013/Jodhpur whereby the appeal filed by the petitioner against the Appellate Order dtd. 3/9/2012, allowing the appeal preferred by the respondent-assessee, was rejected by the learned Dy. Commissioner (Appeals) I, Commercial Taxes, Jodhpur.

(3.) Learned counsel for the petitioner submits that the certified copy of the impugned order dtd. 2/8/2017 was obtained on 24/8/2017, but the appeal has been filed on 11/4/2018 due to unavoidable circumstances mentioned in the application under Sec. 5 of the Limitation Act. He further submits that delay caused in fling the instant Ref./Rev. is bonafide and is not deliberate. Thus, he prays to condone the aforesaid delay.