The High Court dismissed the Sales Tax Revision petition (STREV No.69 of 2003) and the accompanying petition for condonation of delay (Misc. Case No.62 of 2003) due to a thirteen-year lapse in filing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
STREV No.69 OF 2003
STREV No.69 of 2003 & Misc. Case No.62 of 2003
This Sales Tax Revision is filed against the order of the Orissa Sales Tax Tribunal dated 2.11.2002 passed in S.A. No.4899-4900 of 1993-94.
The delay in filing the revision petition cannot be condoned after thirteen years.
In view of the above, we find no case is made out.
Accordingly, the revision petition as well as the petition for condonation of delay is dismissed.
( K.S. Jhaveri ) Chief Justice
������.��.. ( K.R.Mohapatra ) Judge
AKK
1 issue framed by the court
Whether delay of thirteen years in filing the sales tax revision petition can be condoned.
1 provisions across 1 enactments
K.S. Jhaveri
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
