COMMERCIAL TAXES OFFICER JODHPUR Vs. CHANDRA CHEMICAL INDUSTRIES

JUDGEMENT

(1.) THIS is a revision against an order of the Sales Tax Tribunal, dismissing the department's appeal as time-barred and also on merits.

(2.) ADMITTEDLY, the appeal filed before the Tribunal was time-barred. The only reason assigned to explain the delay was the delay in giving the sanction for filing the appeal. No reason was assigned to explain why such a delay occurred in taking the necessary steps. It is, therefore, obvious that no cause, much less sufficient cause, was assigned by the department, for the delay in filing the appeal. The finding of the Tribunal that no sufficient cause has been shown to condone the delay, does not therefore, call for any interference. This alone is sufficient to reject the revision. The revision is dismissed. Petition dismissed. .