2014 (6) TMI 961 - HC - VAT and Sales Tax

Condonation of delay of 82 days in preferring the revision - Applicability of Section 5 of the Limitations Act, 1963 to a revision filed - Held that - cause stated in the application supported by affidavit constitutes a bonafide and sufficient cause for the purpose of condoning the delay within the meaning of Section 5 of the Limitation Act. The condonation of delay advances cause of justice whereas converse defeat the cause of doing substantial justice. There is no deliberate delay on the part of the petitioner in filing the revision petition and, therefore, the delay in filing the revision petition deserves to be condoned on the grounds stated in the application. - Delay condoned

Summary

The High Court of Gauhati allowed the condonation of delay in filing a revision petition under Section 5 of the Limitation Act. The delay of 82 days was considered genuine and in the interest of justice. The Misc. Case No.1771 of 2014 was allowed, and the delay in filing the revision petition was condoned.