1998 (7) TMI 671 - HC - VAT and Sales Tax

Summary

Issues:
Delay in presentation of second appeal by Revenue condoned by Tribunal without sufficient cause shown.

Analysis:
The case involved a writ application filed by the assessee challenging the condonation of delay in the presentation of a second appeal by the Revenue. The factual background revealed a delay of 120 days in filing the appeal, with no application for condonation of delay initially filed. The Tribunal issued notices to rectify defects, and the Revenue sought condonation citing non-deliberate delay due to the decision-making process in government offices.

The Tribunal, in its impugned order, condoned the delay, emphasizing that delays in government offices are not uncommon. The Tribunal considered the delay non-intentional and admitted the appeals. However, the petitioner contended that the order lacked reasoning and was an outcome of non-application of mind. The Revenue argued for a liberal approach towards condonation of delay in matters filed by the State.

The High Court noted the importance of a liberal view in condoning delays but expressed concern over the increasing casual approach in filing appeals by the Revenue without providing reasons for condonation. The Court highlighted the legal principles governing condonation of delay, emphasizing that sufficient cause must be shown, and discretion under section 5 should not be rigidly defined.

Further, the Court cited precedents where delays were condoned based on the cause of justice and the need for substantial justice to prevail. The Court stressed that the State should not receive step-motherly treatment in such matters, and all litigants, including the State, should be treated equally before the law.

Ultimately, the High Court found that the Tribunal had not applied its judicial mind to the question of whether the delay should be condoned. The Court set aside the impugned order and remitted the matter back to the Tribunal for fresh consideration if the Revenue filed a fresh application explaining the delay within a specified timeframe.

In conclusion, the writ application was allowed, with no order as to costs, and the records were directed to be sent back forthwith. Justice S.C. Datta agreed with the decision, and the writ application was allowed.

This comprehensive analysis of the judgment highlights the issues, factual background, legal principles, precedents, court's observations, and the final decision rendered by the High Court in the matter concerning the condonation of delay in the presentation of a second appeal by the Revenue.