CWP No. 2366 of 2009 13.7.2009 Present: Mr. Ramakant Sharma, Advocate for the petitioner. Mr. J.K. Verma, Dy. A.G. for respondents No. 1 to 3. CMP No. 4714 of 2009: Allowed. CWP No. 2366 of 2009: The petitioner has primarily challenged order dated 30.10.2006 passed by the Financial Commissioner (Appeals), Himachal Pradesh. The petitioner has not explained the delay in approaching this Court after a gap of about three years. He was required to file the petition within a period of six months to one year. There is no averment in the petition why it has been filed belatedly. The learned counsel also could not convince the Court for approaching this Court after a considerable period from the date of accrual of cause of action i.e. 30.10.2006. Accordingly, the writ petition is dismissed on the ground of unexplained delay and laches. No costs. CMP No. 4713 of 2009: In view of the dismissal of the main petition, this application also stands dismissed. (Jagdish Bhalla), C.J. (Rajiv Sharma), J. July 13, 2009. (cr)