Page No.# 1/4 GAHC010181192026 2026:GAU-AS:12473 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/2960/2026 JAYANTA DOLEY S/O- LOLSING DOLEY, R/O HOUSE NO. 115, SUSHILA PATH, KAINADHARA, UDAYNAGAR, KHANAPARA, GUWAHATI- 781 022 VERSUS THE STATE OF ASSAM AND 3 ORS. REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY TO THE GOVERNMENT OF ASSAM, HOME AND POLITICAL DEPARTMENT, DISPUR, GUWAHATI- 781006 2:THE COMMISSIONER AND SECRETARY GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI- 781006. 3:THE SECRETARY TO GOVERNMENT OF ASSAM FINANCE DEPARTMENT DISPUR GUWAHATI- 781006. 4:THE ADDITIONAL SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI- 781006 Advocate for the Petitioner : MR A CHOWDHURY, IMSENKALA,MS M BORAH,MS. J CHETRY,MS. B CHOWDHURY Advocate for the Respondent : GA, ASSAM, SC, FINANCE AND TAXATION Page No.# 2/4 Linked Case : CS/0/0 JAYANTA DOLEY S/O- LOLSING DOLEY R/O- HOUSE NO.115 SUSHILA PATH KAINADHARA UDAYNAGAR KHANAPARA GUWAHATI7810 22 VERSUS THE STATE OF ASSAM REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY TO THE GOVERNMENT OF ASSAM HOME POLITICAL DEPARTMENT DISPUR GUWAHATI-781006 2:THE COMMISSIONER AND SECRETARY GOVERNMENT OF ASSAM FINANCE TAXATION DEPARTMENT DISPUR GUWAHATI-781006. 3:THE SECRETARY TO GOVERNMENT OF ASSAM FINANCE DEPARTMENT DISPUR GUWAHATI-781006. 4:THE ADDITIONAL SECRETARY TO GOVERNMENT OF ASSAM FINANCE TAXATION DEPARTMENT DISPUR GUWAHATI-781006. Advocate for the applicant(s): Mr. A Chowdhury, Senior Advocate Ms. M Borah Advocate for the respondent(s): Mr. N Kohli Senior Advocate Mr. A Roy For respondent Nos.1 to 4 Page No.# 3/4 B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH ORDER 28.08.2026 Heard Mr. A Chowdhury, the learned Senior Counsel assisted by Ms. M Borah, the learned appearing on behalf of the petitioner. Also heard Mr. N Kohli, the learned Senior Counsel, assisted by Mr. A Roy, the learned counsel who appears on behalf of the respondent Nos.1 to 4. 2. This is an application praying for condonation of delay of 111 days in preferring the accompanying review petition filed seeking review of the judgment and order dated 01.04.2026 passed in WP(C)No.6191/2024 and other connected writ petitions. 3. Taking into account that the applicant was earlier pursuing an appeal before the learned Division Bench of this Court and thereupon leave being granted, the Petitioner has approached this Court by filing a review petition, it is the opinion of this Court that the grounds mentioned in the present application, more particularly, at paragraph Nos. 4 and 5 constitute sufficient cause within the meaning of the Limitation Act, 1963. 4. Accordingly, this Court condones the delay of 111 days in preferring the Review Petition, for which, the instant application stands allowed. 5. The Registry shall register the accompanying review petition and thereupon list the Review Petition. 6. Accordingly, list the Review Petition on 03.09.2026. JUDGE Page No.# 4/4 Comparing Assistant