(Per R.M.S.Khandeparkar, J.):

1. Heard at length the Advocates for the parties. This is an application for condonation of delay of 108 days in filing the application for review of the order dated 23-8-2006 passed in Writ Petition No.644 of 2000.

2. The applicant herein was employed in the Sales Tax Department of the Government of Maharashtra as a Deputy Commissioner of Sales Tax for the period from 31-3-1989 to 26-11-1993. During the said period, he was required to pass orders relating to refund of the excess payment of sales tax on consideration of the reports submitted in that regard by the Sales Tax Officer or the Assistant Commissioner of Sales Tax. The refund orders were issued by the applicant for a total amount of Rs.95,57,681/- in six cases under his signature. The refund orders in three cases thereof were issued on the same day on which the proposals were received by him from the Sales Tax Officer. In one case, it was issued on the day following the day on which the proposal was placed before the applicant. In the fifth case, it was issued a week thereafter and in the sixth case, after a period of fortnight. Holding that the applicant did not take due care to veri