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TMI Blog2014 (3) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal - If the appellate authority do not have the power to condone the delay after sixty days, the writ Court would not be justified in giving further extension - Writ proceedings are not for the purpose of granting extension of time – Although there is no fixed period of limitation for initiating proceedings under Article 226 of the Constitution of India - But when there is a statutory remedy available alongwith maximum period of limitation – No need to entertain a writ petition long after the expiry of the limitation - Appellants open to re-present the belated appeals filed before the Appellate Authority – Decided against assessee - W.P.Nos.27661 to 27665 of 2012 & M.P.No.1 of 2012 (5 Nos.) - - - Dated:- 12-3-2014 - K. K. Sasidhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-II, Puducherry filed a common counter affidavit indicating the issuance of pre-assessment notices and opportunity given to the petitioner to submit its objection. According to the assessing authority, along with the notices the ledger extracts received from the petroleum company were all furnished to the petitioner so as to enable the assessee to file objection. Since the assessee failed to file response within the time indicated in the provisional notices, the Commercial Tax Department was pleased to complete the assessment. 4. I have heard the learned counsel for the petitioner and the learned Senior Government Pleader appearing on behalf of the respondent. Analysis: 5. The petitioner is a petroleum dealer appointed by M/s. Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010 26/03/2010 91012 2009-2010 121010 16/11/2010 19/11/2010 91012 7. The core question is whether it is open to the petitioner to file writ petitions long after the period of limitation prescribed by the statute for challenging the assessment orders and without prosecuting the belated appeals filed before the appellate authority. 8. There is no dispute that the assessment orders are appealable before the Appellate Assistant Commissioner under Section 47 of the Puducherry Value Added Tax 2007. Section 47 provides that appeal shall be filed within a period of thirty days. The proviso to Section 47(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw of limitation fixes the life span for legal remedy. It is founded on public policy. The right of appeal is nothing but a statutory right. The said right can be regulated by imposing appropriate conditions. When the right of appeal is circumscribed by a condition that it should be filed within a prescribed period, sufficient cause should be shown to extend the period. The Law of Limitation is not to defeat the right. It is only to curtail the right beyond a particular time. The litigation should come to a finality at a particular point of time. 12. The jurisdiction under Article 226 is discretionary. Even though there is no prescribed period of limitation for filing a writ petition, still the Courts have imposed certain restrictions in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, by filing the writ petitions, two and in some cases four years after the outer time limit prescribed by the statute for filing appeal, lost the chance to consider the matter on merits. The Supreme Court on laches with reference to statutory period:- 15. The Supreme Court in State of Madhya Pradesh vs. Bhailal Bhai, AIR 1964 SC 1006, held that the maximum period fixed by the Legislature should be taken note of by the Court while considering the question of laches in filing writ petition under Article 226 of the Constitution of India. The Supreme Court said: 21. The learned counsel is right in his submission that the provisions of the Limitation Act do not as such apply to the granting of relief under Article 226. It appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Assistant Commissioner, the writ court would not be justified in entertaining the writ petition after the statutory period. 17. It is true that there is no fixed period of limitation for initiating proceedings under Article 226 of the Constitution of India. However in cases of these nature, when there is a statutory remedy available to the petitioner which also contain a particular period of limitation and the outer time limit, beyond which delay cannot be condoned, it would not be a sound exercise of judicial power to entertain a writ petition long after the expiry of the limitation. Therefore I do not find any reason to entertain these writ petitions. 18. It is open to the petitioner to re-present the appeals after compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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