((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1192 OF 2007 IN WEALTH TAX APPEAL (L) NO. 377 OF 2007 The Commissioner of Wealth Tax ... Appellant Versus M/s. Premier Automobiles ... Respondent Mr. R.A. Ashokan for Appellant. Mr. Jitendra Singh wth Mr.K. Gopal for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 416 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the approval for filing the appeal was granted on 6.10.2005 and thereafter the appeal was filed only on 23.2.2007. In our view, the period between 6.10.2005 and 23.2.2007 has not been properly explained. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)