( 1 ) RULE. With the consent of parties, the matter is taken up for final disposal.

( 2 ) THIS petition is directed against the order of the Commissioner, Sales Tax dated 30. 11. 2000 whereby the petitioner s revision petition under Section 47 of the Delhi Sales Tax, 1975 (hereinafter referred to as "the DST Act") was rejected on the ground that it was time-barred. The entire issue before this Court relates to the question of condonation of delay and in particular whether Section 5 of the Limitation Act, 1963 applied in the case of a revision petition under Section 47 of the DST Act. The related issue is as to whether, if Section 5 of the Limitation Act applied, it was necessary that a formal written application seeking condonation of delay under Section 5 of the Limitation Act was necessary?

( 3 ) ONLY the procedural facts are of relevance in this petition. An assessment order for the year 1987-88 was made on 06. 03. 1992 in respect of the petitioner, who is a registered dealer under the DST Act. Being aggrieved by the assessment order, the petitioner preferred an appeal before the Additional Commissioner of Sales Tax on 30. 11. 1992. The petitioner was requi