ORDER : V.M. Sahai, J. 1. We have heard Mr. S. Suryanarayan, learned counsel assisted by learned advocate Mr. Dhaval K. Shah for the applicant - appellant. We have directed learned senior counsel Mr. R.J. Oza assisted by learned advocate Ms. Rujuta Oza to accept notice for respondents. Mr. Oza has urged that the unit is situated in Silvassa, which is an Union territory and hence the matter arising from Dadra and Nagar Haveli can only be heard by Bombay High Court and Gujarat High Court has no territorial jurisdiction to hear and decide the matter, irrespective of the fact that the impugned order of the Tribunal has been passed at Ahmedabad. We are neither condoning the delay nor admitting the appeal and we are dismissing the OJ Civil Application for condonation of delay as well as the Tax Appeal, as not maintainable with liberty to the applicant - appellant to file a fresh appeal in Bombay High Court, which has territorial jurisdiction to conduct this matter. Thereby, the OJ Civil Application as well as the main Tax Appeal both are dismissed.