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TMI Blog2001 (10) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... ndoned, and that the Tribunal was in error in not condoning it. 2. Counsel relied upon a decision of the Bench of this Court in the case of Maheswari Fireworks Industries v. Commercial Tax Officer - 2001 121 STC 272, wherein this Court observed that the limitation prescribed in the statute cannot be made applicable to this Court while exercising jurisdiction under Article 226 of the Constitution of India. 3. The law of limitation is meant to be uniformly applied to all, and is not a thing to be circumvented by invoking the jurisdiction of this Court by way of challenge to an order of the Tribunal which has merely directed the litigant to look to the statutory provision to ascertain the extent of his right. It is a different matter, if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rewriting the statutory provision and adding a proviso providing for a further grace period beyond what the statute has prescribed. 5. In the decision earlier referred to, the Court stated that it was condoning the delay on the special facts and circumstances of that case. 6. Counsel also relied upon a judgment of a learned Single Judge of the Allahabad High Court in the case of Commissioner, Trade Tax v. Battra P.P. Caps Industry, 1999 114 STC 143, wherein the Court held that substantial justice is to be preferred to technicalities. That is undoubtedly so, and that is what the Courts are for. That, however, does not mean that the legislation which has prescribed time limit within which appellate remedies have to be pursued, is to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cability of the other provisions, by necessary im plication stood excluded. 8. Rejection of an application to condone the delay in filing the application beyond the period provided for in the Arbitration and Conciliation Act results in the award becoming final with the conse quence of the award become executable. If such drastic consequence is to follow on the ground that there is no provision under which the delay could be condoned in that Act, it is difficult to see why delay in filing the appeal under the State Sales Tax Act should be regarded as condonable even when Section 5 of the Limitation Act is not applicable to that proceedings. Article 226 of the Constitution cannot be used as a magic wand to get over the bar of limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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