1 STA14.11.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPEAL NO. 14 OF 2011 WITH NOTICE OF MOTION NO. 2203 OF 2011 Shri Dnyaneshwar R. Pokale ...Appellant. Vs. The Sales Tax Officer, & Another ..Respondents Mr. A.S. Rao with Mr. V.N. Walavalkar and Mr. Suresh M. Sabrad for the Appellant. Ms. Anjali Helekar, AGP for the Respondents. CORAM : DR. D.Y. CHANDRACHUD AND A.A. SAYED, JJ. DATE : 15 SEPTEMBER, 2011. P.C. 1. Before the Deputy Commissioner of Sales tax there was a delay in filing the Appeal. The Appellant did not even file an Application for condonation of delay. The grounds of Appeal before the Deputy Commissioner did not reflect any ground for condonation of delay. It appears that on 16 September 2009, the Appellant had filed a writ proceeding before this Court under Article 226 of the Constitution. Hence, the contention of appellant that he was disabled due to illness in filing an Appeal cannot be accepted. No substantial question of law arises from the 2 STA14.11.sxw decision of the Tribunal. 2. The appeal is dismissed. 3 In view of the dismissal of the appeal, the Motion does not survive and a accordingly dismissed. ( A.A. SAYED, J. ) (DR. D.Y.CHANDRACHUD, J.)