1994 (1) TMI 256

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..... nued to be renewed every year. In 1991 an application was obtained from the petitioner-society for renewal of the exemption certificate already granted. On that application order-annexure P-3 was passed on March 14, 1991, rejecting the same. An appeal was filed against the aforesaid order. Along with the appeal an application for condonation of delay in filing the appeal was filed. The appeal was dismissed on February 17, 1992, vide order annexure P-7. Further appeal was taken to the Tribunal which was dismissed on May 21, 1992 vide order annexure P-9. An application was filed before the Tribunal for making a reference to the High Court which was dismissed on January 15, 1993. C.W.P. No. 6938 of 1993 has been filed to impugn the aforesaid o .....

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..... the form of affidavit whether the same could be relied and acted upon. Shri Vinod Kumar Jain, Advocate, was engaged during the period of limitation to file the appeal before the Excise and Taxation Commissioner. He suffered severe heart attack and was hospitalised. When he suffered second heart attack, he was to be shifted to the PG1. When he recovered from the illness and noticed that the appeal was pending for filing, he filed the appeal along with the application giving the aforesaid facts. As the pleadings show along with the application at that stage he did not attach his affidavit. Copy of the affidavit which was subsequently attached with the appeal before the Tribunal is annexure P-8 giving full details as to when he suffered the at .....

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..... iscussed in the order. As quasi-judicial Tribunal, it was expected of it to adjudicate the plea raised. When the petitioner has produced in this Court copy of the affidavit of Shri Vinod Kumar Jain, Advocate, giving details of his illness on suffering heart ailment and his hospitalisation in the PG1 which is supported by out patient tickets referred to above, we find no reason to discard the same. Ordinarily this matter could have been remitted back to the Joint Excise and Taxation Commissioner for adjudication, but keeping in view that the matter is pending for a couple of years, it is thought fit to remit the case to the Joint Excise and Taxation Officer to decide the appeal of the petitioner on merits. This writ petition, is therefore, .....

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