IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Delay Condonation Application No. 1741/2008 IN Trade Tax Revision No.30 of 2008 Commissioner, Commercial Tax (earlier Trade Tax), Uttarakhand, Dehradun ... Revisionist Vs M/s Amit Trading Company, Jasodhpur, Kotdwar ... Opp. Party. Dated: April 4, 2008 Coram: Hon’ble Prafulla C. Pant, J. Hon’ble Dharam Veer, J. Sri Sudhir Kumar, learned brief holder is present for the application/State. This is delay condonation application No. 1741/2008 for condonation of delay in filing the present revision against the judgment and order dated 13.9.2007 passed by Trade Tax Tribunal, Dehradun in Second Appeal No.60/2007. Heard. There is delay of 74 days in filing the present revision, preferred u/s 11(1) of the U.P. Trade Tax Act, 1948. The same has sufficiently been explained in the affidavit filed by Smt. Smita, Assistant Commissioner, Commercial Tax. The delay condonation application is allowed. Delay is condoned. Also heard on admission. It appears that assessee-respondent had shown turnover for the assessment year 2002-03 at Rs.12,74,620/-. The Assessing Officer after finding the certified bills suspicious assessed the turnover at Rs.75.00 lacs. On second aapeal, the Trade Tax Tribunal after discarding the purchases shown by the assessee assessed the turnover at Rs.50.00 lacs, after deducting purchases made from unregistered firms whose existence was not found correct. Having heard learned brief holder for the State and after going through the impugned judgment and order, we do not find any substantial question of law in the revision. The revision is dismissed summarily. (Dharam Veer, J.) (Prafulla.C. Pant, J.) Rajeev Dang