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TMI Blog1998 (7) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax, Cuttack I Range, Cuttack against the order of assessment made for the assessment year 1991-92. By order dated March 16, 1994 the Assistant Commissioner reduced the demand from Rs. 50,716 to Rs. 3,316. The order was issued by the Assistant Commissioner on March 29, 1994, and same was received in the office of the Commissioner of Sales Tax on the same day. The last date for filing the second appeal was May 28, 1994. But the appeal was actually filed on September 24, 1994. Thus, there was a delay of 120 days in presentation of the appeal. It is to be noted here that there was no application for condonation of delay filed along with the appeal. It was filed subsequently. On February 28, 1995 Registrar of the Tribunal found that there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is non-deliberate. The delay was due to process of decision-making in Government office." Delay was condoned by the impugned order dated June 18, 1996 with the following observations: "The delay, as explained by the learned Additional State Representative was due to delay in the process of decision-making in the office which is not unusual in Government offices and therefore, prayed to condone the delay and admit the appeals. The learned advocate for the dealer, on the other hand, contended that the delay must be explained for each day. It is now a settled law that 'every days' delay must be explained' does not imply a pedantic approach. The doctrine must be applied in a rational common sense in pragmatic manner. Delay in Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined or crystallised so as to convert a discretionary matter into a rigid rule of law. The expression "sufficient cause" should receive a liberal construction. In Inder Singh v. Kanshi Ram AIR 1917 PC 156, it was observed that true guide for a court to exercise the discretion under section 5 is whether the appellant acted with reasonable diligence in prosecuting the appeal. In Shakuntala Devi Jain v. Kuntal Kumari [1969] 1 SCR 1006, apex Court held that unless want of bona fides of such inaction or negligence as would deprive a party of the protection of section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. 7.. In Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 3 SCR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edantic approach should be made. The doctrine must be applied in a rational common sense in pragmatic manner. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done, because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. Judiciary is not respected on account of its power to legalise injustice on technical grounds, but because it is capable of removing injustice and is expected to do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al's reasoning is that there was delay in decision-making process and that was considered to be sufficient cause. The conclusion does not stand to reason. On the contrary, it shows nonapplication of mind to the germane issue. Even though a liberal approach had to be adopted, that does not mean that any plea without any plausible or acceptable basis, and not even bearing semblance of rationality has to be accepted, and delay has to be condoned. That shall be against the very spirit of law. Prescription of time-limit for filing appeals would become meaningless in such event. Merely because State is involved, that does not mean that any lethargic or supine inaction has to be condoned or ignored, and even if no reason is indicated that would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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