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TMI Blog2014 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... he courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing the remedy within the prescribed period. The meaning to be assigned to the expression "sufficient cause" occurring in Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. Whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. According to the learned counsel for the petitioner, in July, 2012, the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Mehinder Singh Sullar, JJ. For the Appellant : Mr Rajiv Agnihotri, Adv. For the Respondent : Ms Mamta Singla Talwar, AAG JUDGEMENT Per: Ajay Kumar Mittal: C.M. No. 10538-CII of 2013 This is an application under Section 149 of the Code of Civil Procedure for making/affixing remaining court fee stamps. Application is allowed and the applicant is permitted to make good the deficiency in court fee. RA-CR No. 60-CII of 2013 (O M) This is an application under Section 149 of the Code of Civil Procedure for making/affixing remaining court fee stamps. Application is allowed and the applicant is permitted to make good the deficiency in court fee. RA-CR No. 60-CII of 2013 (O M) 1 This application has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case for a fresh decision with a direction that escalation charges had to be added to the turnover of the assessment year to which such supplies were related. However, the JETC (A) reviewed its order dated 30.6.1998 and relying upon the judgment of Orissa High Court in M/s Bisra Stone Lime Company Limited v. STO, Rurkela, 44 STC 418, vide order dated 18.1.1999 held that the escalation charges were to be added during the assessment year in which such charges were received by the dealer and also upheld the penalty. The petitioner challenged the order dated 18.1.1999 before the Sales Tax Tribunal (hereinafter referred to as the Tribunal ). The Tribunal vide order dated 25.4.2000 dismissal the appeal and upheld the orders of the authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in this petition is whether there was sufficient cause for condonation of delay in filing the review petition before this Court. 6. Examining the legal position relating to condonation of delay under Section 5 of the 1963 Act, it may be observed that the Hon'ble Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 15 observed as under:- 14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use is purely an individualistic test. It is not an objective test. Therefore, no two cases can be treated alike. The statute of limitation has left the concept of sufficient cause delightfully undefined, thereby leaving to the Court a well-intentioned discretion to decide the individual cases whether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt with by the Court as such. It was also recorded that:- For the aforestated reasons, we hold that in each and every case the Court has to examine whether delay in filing the special leave petition stands properly explained. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to examine while adjudicating the matter relating to condonation of delay on exercising judicial discretion on individual facts involved therein. There does not exist any exhaustive list constituting sufficient cause. The applicant/petitioner is required to establish that inspite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 10. Adverting to the factual matrix in this case, we do not find any merit in the application. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. According to the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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