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2001 (2) TMI 1003 - AT - VAT and Sales Tax
Issues involved:
Delay in filing application under section 8 of the West Bengal Taxation Tribunal Act, 1987. Analysis: The judgment deals with the application for condonation of delay in filing an appeal under section 8 of the West Bengal Taxation Tribunal Act, 1987. The petitioner filed the application after a gap of four years from the date of the order sought to be challenged. The delay was attributed to the advice given by the petitioner's Chartered Accountant not to challenge the initial order of reopening. The petitioner argued that the advice was the reason for the delay, citing cases where the client was not held responsible for the counsel's fault. However, the Tribunal noted that in this case, the advice was given after the time limit, and the Chartered Accountant cannot be equated to a lawyer in terms of representation. The petitioner had full knowledge of the initial order but chose not to challenge it within the statutory period, violating section 8(2) of the Act. The Tribunal highlighted that the petitioner had ample opportunity to challenge the order within the prescribed time but failed to do so, leading to the remedy becoming time-barred. The judgment emphasized that the application for condonation of delay should not be presented with unreasonable delay, and in this case, the delay of four years was not satisfactorily explained. Citing previous Supreme Court decisions, the Tribunal emphasized that inordinate delay and latches disentitle a party to relief. The petitioner's own inaction and failure to act promptly resulted in the dismissal of the petition under section 8 of the Act as being time-barred. In conclusion, the Tribunal rejected the application for condonation of delay and dismissed the petition under section 8 of the West Bengal Taxation Tribunal Act, 1987 as being time-barred. No costs were awarded in this matter. The judgment underscores the importance of timely legal action and adherence to statutory timelines in seeking redressal under the law.
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