IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.14492 of 2009 1. KRISHNA KUMAR DUBEY S/O LATE BABULAL DUBEY VILL- DEULI, PO+PS NARKATIAGANJ, DISTT. WEST CHAMPARAN …………………………… PETITIONER Versus 1. THE STATE OF BIHAR THROUGH THE CHIEF SECRETARY PATNA, BIHAR 2. THE COMMERCIAL TAX TRIBUNAL, PATNA BIHAR THROUGH THE CHAIRMAN COMMERCIAL TAX TRIBUNAL BIHAR, PATNA 3. THE JOINT COMMISSIONER, COMMERCIAL TAXES APPEAL TIRHUT DIVISION , MUZAFFARPUR 4. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, BETTIAH CIRCLE, WEST CHAMPARAN 5. DISTRICT MINING OFFICER BETTIAH , DISTT- WEST CHAMPARAN ……………………………… RESPONDENT ----------- 2 06/11/2009 Heard learned counsel for the petitioner, learned counsel for the State and perused the impugned order contained in Annexure-5 whereby the Commercial Taxes Tribunal has refused to condone the delay of more than 400 days in preferring Revision Case No. MZ- 140/07 filed by the petitioner against the appellate order dated 28.10.2005. Petitioner straightway filed a writ petition on 3.4.2006 after the expiry of limitation of 90 days for preferring revision application. That writ petition was dismissed as withdrawn on 11.10.2006 with liberty to the petitioner that he may file statutory revision. The revision petition was filed on 29.3.2007. There is absolutely no reasonable explanation as to why the petitioner did not prefer revision application even within 90 days of seeking liberty from this court. It is further noticeable that Annexure-5, the impugned order, was passed on 24.4.2008, its certified copy was obtained in 2 September, 2008 but the writ petition has been filed on 3.11.2009. Considering all the facts and circumstances, we are not persuaded to interfere with the order of the Tribunal. The writ petition is, therefore, dismissed. (Shiva Kirti Singh, ACJ.) (Shyam Kishore Sharma, J.) avin