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TMI Blog2014 (1) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... ating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. The statute providing limitation is founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be put to litigation). It is for this reason that when an action becomes barred by time, the Court should be slow to ignore delay for the reason that once limitation expires, other party matures his rights on the subject with attainment of finality. Though it cannot be doubted that refusal to condone delay would result in foreclosing the suiter from puttin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2.2013 to send typed copy of the assessment order, first appellate order and order of Tribunal. The Deputy Commissioner, Commercial Tax, Sector 9, Noida sent typed copy along with letter dated 24.4.2013. Thereafter, Deputy Commissioner-State Representative, Commercial Tax, Noida sent the matter to Joint Commissioner, Commercial Tax (High Court Works), Allahabad vide letter dated 13.5.2013 with the request to file revision and Deputy Commissioner, Commercial Tax, Allahabad vide letter dated 22.8.2013 returned the file in original to Deputy Commissioner- State Representative, Commercial Tax, Noida to contact Standing Counsel. Then Deputy Commissioner-State Representative, Commercial tax, Noida vide letter dated 27.9.2013 handed over documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individually affected and in ultimate analysis it is the public interest which suffers. The decisions of Government are collective and institutional and do not share the characteristic of decisions of private individuals. The law of limitation though is equal and apply at par to both private individual and Government but where the Government makes out a case of sufferings to public interest owing to acts of fraud and bad faith on the part of its officials and agents, and also, the intention of Government not to allow such officers of doubtful integrity to go scot free, the Court should also come forward to do justice in the interest of public at large, but, a mere eye wash kind of explanation, without any honest intention of State authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the High Court, the conduct of the law-officers of the Government placed the Government in a predicament and that it was one of these cases where the mala fides of the officers should not be imputed to Government." 6. In P.K. Ramachandran Vs. State of Kerala, AIR 1998 SC 2276 the Court said: "Law of limitation may harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribe and the Courts have no power to extend the period of limitation on equitable grounds." 7. The Rules of limitation are not meant to destroy rights of parties. They virtually take away the remedy. They are meant with the objective that parties should not resort to dilatory tactics and sleep over their rights. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal remedy within time but then the words "sufficient cause" show that delay, if any, occurred, should not be deliberate, negligent and due to casual approach of concerned litigant, but, it should be bona fide, and, for the reasons beyond his control, and, in any case should not lack bona fide. If the explanation does not smack of lack of bona fide, the Court should show due consideration to the suiter, but, when there is apparent casual approach on the part of suiter, the approach of Court is also bound to change. Lapse on the part of litigant in approaching Court within time is understandable but a total inaction for long period of delay without any explanation whatsoever and that too in absence of showing any sincere attempt on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be a relevant factor so the case calls for a more cautious approach but in the latter case no such consideration may arise and such a case deserves a liberal approach. No hard and fast rule can be laid down in this regard and the basic guiding factor is advancement of substantial justice. 13. In the present case, as already said, in my view, the observations of Apex Court that if delay has occurred for reasons which does not smack of mala fide, the Court should be reluctant to refuse condonation, will not help the petitioner in any manner keeping in view the kind of explanation rendered herein since I find that here is a case which shows a complete careless and reckless long delay on the part of applicant, which has remained virtually u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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