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Judgment
K .M. Joseph, C.JÂ Â Â Â Â Â Â
There is delay of 1775 days in filing the present  Commercial Tax Revision. In the affidavit filed in support of the Delay Condonation
Application (CLMA No. 5364 of 2018), it is stated that after receiving the copy of the judgment dated 06.03.2013, the matter was discussed at
different levels in the Department. After receiving the proposal on 07.08.2013, the file was produced before the office of the Chief Standing
Counsel on the same day, i.e. on 07.08.2013. As the translated copies of the orders were necessary, the deponent was asked to bring the translated
copies of the orders. On 09.10.2013, the translated copies were made available by the Department. Then it is stated that the then officer did not
allot the file and due to that reason, the delay occurred.  It has been stated that notices (Annexure-1) have been issued to the erring officials.
Thereafter, the files were again re-allotted on 21.12.2016 to Mr. Pradeep Joshi, but as he was busy in some other important work, therefore, CTRs
could not be prepared. It is stated that thereafter, the file was allotted to Mr. C.S. Rawat, Additional Chief Standing Counsel. Â
We may notice at once that in between Paragraph 6, where the date taken is 09.10.2013 and the reallotment of the file on 21.10.2016, nearly three
years have gone-by, but there is no explanation for the same. Thereafter, reference is made in Paragraph 10 to a list of matters pending before this
Hon’ble Court, a committee being constituted, scrutinizing the matters and finding that in only 71 matters out of 171 mattes, substantial questions
of law were present and, thereafter, the revision is filed. Â
We heard Mr. Pradeep Joshi, learned counsel for the State / petitioner and Mr. Shobhit Saharia, learned counsel on behalf of the respondent.Â
In the circumstances, having gone through the affidavit filed in support of the Application for condonation of delay, we are not convinced that
sufficient reasons have been given to condone the delay. Accordingly, the Application for condonation of delay will stand rejected. Consequently,
the revision will also stand dismissed.Â