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Judgment
Misc. Case No.37 of 2017
This is an application for condonation of delay of 362 days in filing the revision petition against the order dated 5th October, 2010 of the Odisha Sales Tax Tribunal (Tribunal) in S.A. Nos. 1000 of 2006-07, 1001 of 2006-07 and 1002 of 2006-07 for the assessment years (AYs) 2001-02, 2002-03 and 2003-04 respectively.
It is sought to be suggested that after receiving the impugned order of the Tribunal, the Petitioner erroneously filed a writ petition on 25th January, 2011 which was dismissed for non-prosecution on 3rd November, 2014. Thereafter, again waiting for ten months the tax revision was filed. It is seen that in the above circumstances, the delay is attributable entirely to the Petitioner’s casual attitude. The explanation about the illness of the conducting counsel is not supported by any medical certificate. Consequently, the Court is not inclined to condone the delay in filing the revision case. The application is accordingly dismissed.
STREV No.38 of 2015
Nevertheless, it is clarified that the questions of law sought to be urged in the present revision petition are kept open for consideration in some other appropriate case.
The STREV is dismissed on the ground of delay.
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