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TMI Blog2010 (1) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... in short, the Act ), and prayed for quashing of the impugned order (annexure P1) passed by the Chhattisgarh Commercial Tax Tribunal (in short, the Tribunal ) and further prayed for direction to the Tribunal to refer the following questions of law for our opinion: (i) Whether the learned Chhattisgarh Commercial Tax Tribunal, Raipur erred in rejecting the application under section 70 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the said objection was rejected by the assessing officer. The assessee's appeal was partly allowed by the Appellate Commissioner, Commercial Tax, and the objection against the imposition of value added tax (in short, the VAT ) was rejected. However, the Board of Revenue, vide order dated January 23, 2002 (annexure P4), allowed the appeal and held that since it is undisputed that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avit showing reasons for delay in filing this application for reference, however, in the absence of any application for condonation of delay, the affidavit cannot be entertained, and the reasons assigned in the affidavit are also not satisfactory. Thus, considering the inordinate delay of more than two years in filing application for reference, the application has been rejected. Therefore, looking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him as existing section 9B came into force only with effect from April 1, 1999. He further argued that there was an inordinate delay in filing the application for reference and the Revenue filed the application without any application for condonation of delay and in these circumstances, the Tribunal has rightly rejected the prayer for reference under section 70 of the Act on the ground of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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