1993 (12) TMI 214 - SC - Wealth-tax

Condonation of delay - Held that - Application dismissed. The Advocate-on-Record got the special leave petition drafted from the drafting Advocate and sent the same for approval to the Board on June 24, 1993 along with the case file & the Board returned the case file to the Advocate-on-Record on July 9, 1993 who resent the same to the Board on September 20, 1993 requesting that draft SLP was not approved by the Board. The Board after approving the draft SLP sent this file to CAS on October 1, 1993 explanation is incapable of furnishing a judicially acceptable ground for condonation of delay.

Summary

The Supreme Court dismissed the special leave petition due to a delay of 264 days, citing the inadequate explanation provided for the delay and emphasizing the importance of adhering to the law of limitation. The Court expressed disappointment in the lack of improvement in timely filing of appeals by the Government, highlighting the bureaucratic indifference and lack of promptitude in protecting common interests. The application for condonation of delay was dismissed, and the petition was rejected as time-barred.