1. Heard Sri B.K. Pandey, learned Standing Counsel for the applicant.
2. This revision has been filed under section 58 of U.P. VAT Act, 2008 beyond 171 days of limitation along with a delay condoanation application and affidavit. In the affidavit, it is stated that due to reshuffling of files in the office of the deponent in the month of May, 2010 the file of the said case was misplaced and therefore, the steps could not be taken in filing revision. It is stated in paragraph no. 2 of the affidavit that the impugned order of the Tribunal dated 24th July, 2009 was served upon the petitioner on 22nd August, 2009 and the limitation for filing the revision expired on 19.11.2009. The revision has been filed on 10th may, 2010. Nothing has been disclosed that when reshuffling took place and when the file in question was traced . In my opinion delay has not been sufficiently explained.
3. Under the circumstances, delay condonation application is rejected. Consequently, revision also stands dismissed.
Order Date :- 13.8.2014 Mukesh (Surya Prakash Kesarwani,J. )