1986 (2) TMI 305 - HC - VAT and Sales Tax

Summary

Issues: Delay in filing appeal, Condonation of delay based on medical certificate.

Analysis:
The case involved a revision against the Sales Tax Tribunal's order dismissing a second appeal as time-barred due to a delay of fifty-two days in filing the appeal. The appellant, a dissolved firm, cited the illness of one of the partners as the reason for the delay, supported by a medical certificate. The Tribunal rejected the medical certificate, leading to the challenge in the High Court.

The revisionist argued that the partner's illness and the medical certificate were valid reasons for the delay, emphasizing that no counter-affidavit was filed to challenge the facts presented. On the other hand, the standing counsel contended that the medical certificate lacked credibility, justifying the Tribunal's decision not to condone the delay.

Upon review, the High Court found that the Tribunal erred in rejecting the medical certificate without sufficient evidence to discredit it. The Court noted that the partner's affidavit and medical condition were not contradicted on record, and the mere difference in ink used in the medical certificate was an insufficient basis for rejection.

Citing legal precedents emphasizing a liberal interpretation of "sufficient cause," the Court held that the Tribunal should have considered the partner's illness and the circumstances leading to the delay in filing the appeal. The Court concluded that no lack of bona fides was evident in the appellant's actions, and thus, the delay should have been condoned.

Consequently, the High Court allowed the revision, set aside the Tribunal's order, and directed the Tribunal to restore the appeal and decide it on merits, considering the delay as condoned. The Court made no order regarding costs, and the petition was allowed.