Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1328 of 2006 Petitioner :- M/S Shree Balaji Rice Mills Mainpuri Respondent :- The Commissioner Of Trade Tax Lucknow Petitioner Counsel :- Rakesh Ranjan Agarwal,Suyash Agarwal Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
Heard learned Counsel for the assessee and
learned Standing Counsel for the State.
This revision has been filed by the assessee
against an order of the Tribunal dated 1.3.2006
passed for the assessment year 2000-01. The
question of law referred to are hereunder :-
(i) Whether under the facts and circumstances of the case, the Tribunal has
rightly rejected the application under Section 5 of the Indian Limitation Act
and also dismiss the appeal as time barred vide order dated 1.3.2006?
(ii) Whether the Tribunal was correct to reject the medical certificate filed
before it in support of the application under Section 5 of the Indian Limitation
Act ignoring that in appeal matters, a liberal approach ought to have been
adopted ?
(iii) Whether in any view of the matter the Tribunal was correct to reject
the application under Section 5 of the Indian Limitation Act ?
The assessee’s appeal under Section 10 has been
dismissed on the basis of the limitation. A perusal
of the order shows that the Tribunal has applied its
mind properly and has passed a just and reasonable
order. I see no reason to interfere in the order
passed by the Tribunal.
This revision has no merit and is dismissed.
Order Date :- 21.1.2010
S.P.