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TMI Blog2015 (3) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... he opinion that this Writ Petition can be disposed of by appropriate clarifications. In the event the final orders in the Appeal are in any way adverse to the Petitioners, then, while challenging the same, the Petitioners can raise all contentions and grounds including as set out in the present Writ Petition to impugn the findings rendered at the preliminary stage on the point of power or the authority of the officer to present the Appeal and on the point of limitation. The Petitioners can, by way of appropriate proceedings, including requesting the Tribunal to forward certain questions of law for opinion and answer by this Court, request that the findings on the above two questions also raise questions of law and they may be referred fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of on 16th April, 2002. The Tribunal, in passing an order on the rectification application No. 21 of 2001, set aside its earlier order and directed a fresh hearing. 3) This order came to be challenged by the Commissioner of Sales Tax before this Court in Writ Petition No. 2599 of 2002. The first Petitioner also filed a Writ Petition being Writ Petition No. 3198 of 2002. Both these Writ Petitions were heard together and disposed of by this Court on 18th February, 2003. This Court confirmed the order passed in the rectification proceedings, which set aside the order dated 21st April, 2001. The matter came to be restored to the file of the Commissioner of Sales Tax. The original question was kept open. The Commissioner of Sales Tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity and limitation were dealt with in detail by the Tribunal. The Tribunal allowed the application for condonation of delay and also held that the officer who has instituted the Appeal was authorised to maintain the same. It is aggrieved by these preliminary orders and findings that the instant Writ Petition has been filed. 6) Mr. Dada, the learned Senior Counsel appearing for the Petitioners, raised before us, several contentions. His principal contention is that in the application for condonation of delay, there is absolutely no cause shown and which could be termed as reasonable and satisfactory. He submits that in this application the only grounds are the order passed on the determination application is not required to be communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking interim stay is also pending. Mr. Dada therefore counters that the Petitioners are not interested in delaying the proceedings but would cooperate with the Tribunal in early disposal of the Appeal itself. 10) After hearing both sides and perusing, with their assistance, the Petition, the impugned order and other annexures, we are of the opinion that it is not necessary to interfere with the impugned order in our discretionary and equitable powers under Article 226 of the Constitution of India at this preliminary stage. The matter is still at large and on merits. It may be that an application for stay is pending, however, considering the checkered history of the litigation and the time spent in prosecution of the same, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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