9911796707
TMI Blog1990 (2) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... t on October 30, 1986 and subsequently renewed up to September 19, 1987. The prayer of the applicant is that the applicant had applied for grant of provisional certificate on September 21, 1985 and that the provisional certificate should have been granted with effect from that date. Instead, the order on the application was passed on October 31, 1986 and effect was given to the order from that dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant was accordingly directed to show cause why the petition should not be rejected on the ground of limitation. The applicant alleged that one of the partners, namely, Shri Anup Roy was sick from May 9, 1988 to June 2, 1988 and hence the application could not be filed earlier than June 3, 1988. In support of the plea a medical certificate and an affidavit sworn by Shri Anup Roy were produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant-firm. It appears that initially Shri A. Banerjee was entrusted to look after all sales tax and income-tax matters amongst other functions allotted to him (vide resolution dated October 28, 1985). The resolution dated April 8, 1988, shows that there was a re-allotment of duties in an emergency meeting held on that day. Shri A. Banerjee, it was found, was unable to look after the day-to-day aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficiently explained. We find that the delay in the circumstances ought to have been condoned by the learned Additional Commissioner. The order, therefore, passed by the Additional Commissioner dated August 21, 1989, rejecting the application on the ground of limitation alone is set aside. The learned Additional Commissioner is directed to dispose of the application on merits after condonation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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