S. Manikumar, J.

1. Tax Case Revision Petition SR.No.87191 of 2005 has been filed against the order, made in S.T.A.No.221 of 2001, on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, with a delay of 91 days.

2. Reasons assigned for condonation are that the date of receipt of the order was on 21/2/2003. The file was circulated to the Law Officer on 20/8/2003. After getting opinion, papers were sent for filing on 21/8/2003. Last date for filing the Tax Case fell on 22/5/2003. But the Tax Case came to be filed only on 21/8/2003, resulting in a delay of 91 days. Delay has occurred due to the process of getting opinion from the Commissioner’s Office. Delay has occurred solely due to the above said administrative reasons, and not willful.

3. Heard Mr. V. Hari Babu, Additional Government Pleader (Taxes) appearing for the petitioner and perused the materials available on record.

4. Section 60 (1) of the Tamil Nadu Value Added Tax Act, 2006, reads as follows:-

Revision by High Court - (1) Within ninety days from the date on which the order under sub-section (4) (5) or (7) of Section 58 is served, any person who objects to such order of the Joint Comm