9911796707
TMI Blog2011 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... The order of the court was made by V.V.S. RAO J. The T. Rev. C.M.P. is filed purportedly under section 5 of the Limitation Act, 1963 (in fact, it ought to have been filed under the proviso to sub-section (1) of section 22 of the Andhra Pradesh General Sales Tax Act, 1957) ( the Act )), seeking condonation of delay of 383 days in filing the tax revision case. The application is accompanied by an affidavit deposed by the Deputy Commissioner and State Representative on June 27, 2011. As it is vague and does not give even the barest details as to sufficient cause, we permitted the Special Counsel for Commercial Taxes to file better affidavit. A better affidavit, being USR No. 561 of 2011, is filed before us. It is stated therein that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for Commercial Taxes. As directed by us, he has placed before us the proceedings dated December 2, 1997 of the Commissioner of Commercial Taxes (CCT). The CCT issued the said proceedings to streamline the procedure for filing the revisions under section 22(1) of the Act. The same reads as below: It has been decided to constitute a committee to examine the orders of the S.T.A. T. with a view to decide whether to file TRC's or accept the same. The following officers in the office of the Commissioner of Commercial Taxes will comprise the committee. 1. Additional Commissioner (CT) (Legal) 2. Joint Commissioner (CT) (General) 3. Joint Commissioner (CT) (Legal) 4. State Representative/Additional State Representative before S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oval/permission for filing the tax revision case. According to the proceedings in SR's Ref. No. C/360/97, the TRC Committee has to meet every Saturday, the copies of the STAT orders shall have to be circulated to the members as soon as they are received . The meeting has to be convened on the Saturday of the following week and a decision has to be taken thereon expeditiously. All these are ignored. The submission of the Department, therefore, cannot be accepted. The proviso to sub-section (1) of section 22 of the Act enables this court to admit a tax revision case after the period of ninety days if it is satisfied that the aggrieved person had sufficient cause for not referring the petition within the period. The language in se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime and proper conduct of the party concerned. The purpose of introducing liberal construction normally is to introduce the concept of 'reasonableness' as it is understood in its general connotation . . . Liberal construction of the expression 'sufficient cause' is intended to advance substantial justice which itself presupposes no negligence or inaction on the part of the applicant, to whom want of bona fide is imputable. There can be instances where the court should condone the delay; equally there would be cases where the court must exercise its discretion against the applicant for want of any of these ingredients or where it does not reflect 'sufficient cause' as understood in law. (Advanced Law Lexicon, P. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
