9911796707
TMI Blog2022 (5) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Limitation Act. It may be stated that there might have been some difficulty for removing the defects in the existing revision petition owing to change of Officer Incharge and difference in signature. However, nothing prevented the Department from filing the application under Section 5 of the Limitation Act because the affidavit in support thereof could have be sworn by the Officer-Incharge appointed at any point of time. There was no requirement of the same Officer Incharge who affirmed the affidavit in support of the revision petition to file the application under Section 5 of the Limitation Act. The averments made in the application for justifying the non-filing of the application under Section 5 of the Limitation Act are flim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to file Additional Affidavit and in pursuance to the order passed by this Hon ble Court an additional affidavit was filed. 3. That the petitioner humbly submits that due to inadvertence the application for condonation of delay could not be filed in time for the reason that due to bulk restructuring in the department of Commercial Taxes, various wings including the Anti-Evasion Wing was dissolved on 24.09.2021 and thereafter record of all the matters was sent to the regular C.T.O.s 4. That due to bulk reshuffling/restructuring in the department the case files were also transferred from Anti-Evasion wing to the regular wing, as such the requisite application for condonation of delay could not be filed before the Hon ble Court du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not permit removal of defects on account of change of Officer Incharge is absolutely unacceptable on the aspect of submission of the application under Section 5 of the Limitation Act. It may be stated that there might have been some difficulty for removing the defects in the existing revision petition owing to change of Officer Incharge and difference in signature. However, nothing prevented the Department from filing the application under Section 5 of the Limitation Act because the affidavit in support thereof could have be sworn by the Officer-Incharge appointed at any point of time. There was no requirement of the same Officer Incharge who affirmed the affidavit in support of the revision petition to file the application under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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