1988 (11) TMI 336 - HC - VAT and Sales Tax

Summary

Issues: Special appeal maintainability under section 18 of the Rajasthan High Court Ordinance, 1949, time-barred special appeal, necessity of filing certified copy of judgment/order with memorandum of appeal, application under section 5 of the Limitation Act for condonation of delay.

Special Appeal Maintainability: The judgment discusses the special appeal's maintainability under section 18 of the Rajasthan High Court Ordinance, 1949. It states that even if a special appeal could lie to the Court, the present special appeal is time-barred. The Rules of the High Court of judicature for Rajasthan, 1952, specifically require that a special appeal must be made within 30 days from the date of the judgment, accompanied by an affidavit explaining the cause of delay. The judgment emphasizes that filing a certified copy of the judgment/order with the memorandum of appeal is mandatory for proper filing of the appeal. The Court highlights that failure to file the certified copy within the stipulated time renders the appeal time-barred.

Time-Barred Special Appeal: The Court analyzes the timeline of events concerning the special appeal in question. It notes that the certified copy of the order was not filed along with the special appeal, leading to delays in filing. The judgment calculates the delay period from the date of the original order to the filing date of the certified copy, determining that the appeal is barred by a significant number of days. The Court rejects the argument for condonation of delay, emphasizing the mandatory nature of filing requirements and the lack of efforts made by the appellant to rectify the delay.

Necessity of Certified Copy: The judgment underscores the importance of filing a certified copy of the judgment/order with the memorandum of appeal. It highlights that the Rules explicitly state that the certified copy "shall" be filed, making it a mandatory requirement for a proper appeal filing. The Court rejects arguments based on delays in filing the certified copy, emphasizing the clear and unambiguous nature of the Rules regarding this requirement.

Application under Section 5 of the Limitation Act: The judgment addresses the appellant's request for time to file an application under section 5 of the Limitation Act to condone the delay in submitting the certified copy of the judgment. The Court declines the request, citing the lack of bona fide belief or efforts by the appellant to rectify the delay within a reasonable timeframe. It reiterates the mandatory nature of filing requirements and dismisses the special appeals summarily due to being time-barred.

In conclusion, the judgment emphasizes the strict adherence to procedural rules and timelines in filing appeals, highlighting the significance of complying with requirements such as filing a certified copy of the judgment/order along with the memorandum of appeal within the specified timeframe to avoid appeals being deemed time-barred.