9911796707
TMI Blog1977 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... eals on the ground of limitation and this Tribunal for the reasons given in its order did not find reasons to disagree with that learned authority. 2. The review of the order is sought on the ground that during the course of argument, the following points were specifically argued but not considered:- (a) That the delay in submission of the appeals till 7th Nov., 75 is attributed to the misplac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t whether the papers were with Shri Kathuria till 7th Nov., 75 or not, the Tribunal found that there was nothing to suggest why were the appeals not filed soon after the papers were delivered by Shri Kathuria and in this view of the matter the second appeals were dismissed by the Tribunal. In view of this finding, it was not necessary to examine the truth of the allegations made in ground no.(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t., 75, to 10th Nov., 1975. On that account also the appeal was barred by limitation. 6. The decisions relied upon by the appellant were examined in the order of the first appellate authority and in all those decisions it was held that the delay can be condoned if it is caused by sufficient reason which prevented the dealer from filing the appeals in time. The facts of those decisions were not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut another man that he will forget what he had attentively heard only seventeen days earlier from an able lawyer. I do not think I am required to say anything more on this allegation. 8. The learned counsel places now before me the decision of the Bombay High Court in the case of Commissioner, Sales Tax, Bombay vs. Siemens Engineering Manufacturing Co.(1)and insists that I should make a mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
