M/S.Mayavaram L. K. S. Jewellers v. The State Tax Officer

in W.P.No.25715 of 2021 C.SARAVANAN, J.

The petitioner has sought for extension of time stipulated in order dated 07.01.2022 in W.P.No.25715 of 2021. The petitioner has filed this application almost an year after the order was passed. In the affidavit, the petitioner has stated as follows:- "5. I state that originally we had entrusted this matter to our local Tax Consultant who in turn had forwarded the papers to the present Counsel for necessary redress. It appears that upon receipt of the above order passed by this Hon'ble Court, the present Counsel on record had forwarded the copy of the same to the local Tax Consultant for further course of action from our end.

6. I respectfully submit that the local Tax Consultant due to his professional work constraints had failed to inform us of the above development or the receipt of the copy of the said order. In the melee, the Consultant had also misplaced the original copy of the High Court order dated 07.01.2022 passed in the above writ petition resulting in loss of the valuable time in preferring the statutory appeal as directed by this Hon'ble Court.

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7. I state that unaware of the above developments and the passage of time, this petitioner approached the consultant who was entrusted with the matter and was shocked to learn that time as directed by this Hon'ble Court had already elapsed. There seemed to be communication gap between the parties ultimately resulting in a fall out with the said Consultant."

2. The learned Special Government Pleader for the respondent submits that the miscellaneous petition is liable to be dismissed as it has been filed long after the order was passed by this Court on 07.01.2022.

3. Considering the arguments advanced by the learned counsel for the petitioner and being satisfied with the reasons given in the affidavit, the content of which has been extracted above, the Court is inclined to allow the miscellaneous application. Accordingly, this Writ Miscellaneous Petition stands allowed. The petitioner shall file an appeal within a period of fifteen

(15) days from the date of receipt of a copy of this order. 08.09.2023 rgm 2/3

C.SARAVANAN, J.

rgm in W.P.No.25715 of 2021 08.09.2023 3/3