9911796707
TMI Blog2022 (2) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... s clear that this revision was filed only after the applicant received the notice for provisional freezing of his account on 05/01/2021. Accordingly, we are satisfied that no sufficient cause has been shown condoning the delay of 2 years and 300 days in this case. From time to time, this matter is adjourned to enable the learned Advocate for the applicant to obtain instructions as to whether the applicants are willing to secure the tax amount or some part. This was to test the bonafide of the Applicant. After several adjournments, the applicant has stated that they are not in a position even to secure the tax or part. Though this is not a consideration for either condoning or not condoning the delay, we think that the entire conduct of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner approached its Advocate in Goa in the month of January, 2021 to take advice for the purpose of filing such revision application. That at the time of studying the matter the Advocate for the Applicant opined that the legal effect of merger of Orders as stated in para 3 above, and that though the revision is provided under Sec.39 of the said Act, limitation whereof is for 3 years, it is against orders other than those passed by the Tribunal. It was further advised that the revisional powers of the Hon'ble High Court would have to be invoked in such a situation. The Applicant states that it was also pointed out that the period of limitation for filing a revision to this Hon'ble Court was 60 days from receipt of Order for w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the delay ought not to be condoned. 6. We have considered the rival contentions and also perused the material on record. We agree with Mr. Shirodkar, learned Additional Government Advocate that in this case no sufficient case has been shown to condone the inordinate delay of 2 years and 300 days. 7. Firstly, we must refer to the chronology of the dates and events which has been set out in paragraph 5 of the affidavit filed by the Assistant State Tax Officer, and the same reads as follows: 5. Before dealing with the statements made by the Applicant in the application, it would be appropriate to enlist the important dates and events, which are as under : 9905365898 avinash 23 Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even the First Appeal was filed after a considerable delay of seven months along with the application for condonation of delay. This was dismissed by the First Appellate Authority on 11/09/2017. 9. Thereafter, the applicant did file the Second Appeal on 11/12/2017 within the prescribed period of the limitation but this time failed to make the mandatory deposit as provided under the said Act. After almost three months from the date of the institution of the Second Appeal, the Tribunal dismissed this appeal for non-deposit. The certified copy of this order was applied for and obtained for taking further steps. But for a period of almost little less than three years, nothing was done. 10. The provisions of the said Act are quite clear i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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