2012 (8) TMI 925 - HC - VAT and Sales Tax

Summary

Issues Involved:
1. Condonation of delay in filing appeals.
2. Explanation for the delay.
3. Legal standards for "sufficient cause" u/s 5 of the Limitation Act.

Summary:

Issue 1: Condonation of Delay in Filing Appeals
The applications filed by the State of Gujarat sought condonation of delays ranging from 630 to 2067 days in preferring tax appeals against the Gujarat Value Added Tax Tribunal. The court considered all applications together due to the similarity in grounds for delay.

Issue 2: Explanation for the Delay
In Civil Application No. 154 of 2012, the delay of 2067 days was explained through an additional affidavit detailing the procedural steps and administrative delays. Similarly, in Civil Applications No. 181 and 182 of 2012, the delay of 1947 days was attributed to the movement of files and procedural stages within the government departments. A common ground cited in all applications was the heavy drafting workload and shortage of Assistant Government Pleaders and Stenographers in the office of the Government Pleader.

Issue 3: Legal Standards for "Sufficient Cause" u/s 5 of the Limitation Act
The court emphasized that "sufficient cause" must be construed liberally but should not excuse negligence or lack of bona fide. The Supreme Court's decisions in cases like Maniben Devraj Shah Vs. Municipal Corporation of Brihan Mumbai and Post Master General v. Living Media India were cited, highlighting that the government cannot be granted undue latitude for bureaucratic delays. The court noted that the explanations provided, including administrative delays and infrastructure bottlenecks, did not constitute "sufficient cause."

Conclusion:
The court found that the explanations for the delays were inadequate and did not meet the legal standards for "sufficient cause" u/s 5 of the Limitation Act. Consequently, all applications for condonation of delay were dismissed.