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TMI Blog2019 (5) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... condone the colossal delay of 445 days in filing the appeal. 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 - In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. Delay cannot be condoned - application for COD dismissed. - VATAP-227-2018 (O&M) - - - Dated:- 27-3-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Ms. Mamta Singla Talwar, DAG, Haryana ORDER CM-5787-CII-2019 Amended application for condonation of delay in filing the appeal is taken on record subject to all just exceptions. CM stands disposed of accordingly. VATAP-227-2018 (O M) 1. This appeal been filed by the revenue under Section 36 of the Haryana Value Added Tax Act, 2003 (in short the Act ) against the order dated 19.4.2017 (Annexure A-3) passed by the Haryana Tax Tribunal (hereinafter referred to as the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractor assigned part or full works contract to the subcontractor for execution and such sub-contractor had used his own material in execution of such contract, the value of property transferred in execution of works contract is to be assessed in the hands of main contractor and not in the hands of sub-contractor? ( c) The Hon'ble Haryana Tax Tribunal held that charging sales tax on the profit earned by the appellant contractor on rendering of services for execution of the works contact through subcontractees would result in two deemed sales. Charging tax on two deemed sales would result in double taxation which shall be in violation of Article 366 (29A)(b) of the Constitution of India (46th amendment, 1982) and also in dissonance of the principles laid down by the Hon'ble Supreme Court of India in the case of Larsen and Turbo (supra). In instant case the lower authorities never charged tax on two deemed sales. There is only one deemed sale i.e. the appellant contractor to the contractree on which tax was imposed. So was it not a single deemed sale and were not the lower authorities right in charging sales tax on the profit margin received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the present appeal. Since, the appeal filed by the revenue was barred by limitation, amended CM-5788-CII-2019 has been filed under Section 5 of the Limitation Act, 1963 (in short the 1963 Act ) for condonation of 445 days' delay in filing the appeal. 3. We have heard the learned counsel for the appellant. 4. The primary question that arises for consideration in this appeal is whether there was sufficient cause for condonation of delay of 445 days in filing the appeal. 5. Examining the legal position relating to condonation of delay under Section 5 of the 1963 Act, it may be observed that the 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 and 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 parties but to ensure that they do not resort to dilat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al/petition.... 7. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time limit for availing legal remedy for redressal of the injury caused. The purpose behind enacting law of limitation is not to destroy the rights of the parties but to see that the uncertainty should not prevail for unlimited period. Under Section 5 of the 1963 Act, the 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. 8. The Apex Court in Oriental Aroma Chemical Industries Ltd. and R.B. Ramlingam's cases (supra) noticed that the courts should adopt liberal approach where delay is of short period whereas the proof required should be strict where the delay is inordinate. Further, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (NCT of Delhi) v. Ahmed Jaan 2008(4) RCR (Civil) 126; State of Tamil Nadu v. Anbai Kingston Phillips and others 2015(6) RCR (Civil) 323 and State of Jharkhand through SP, CBI v. Lalu Prasad @ Lalu Prasad Yadav, AIR 2017 SC 3389 relating to guidelines to be followed for condonation of delay. Suffice it to notice that the legal principles enunciated in these pronouncements are unexceptionable, however, these being based on its own facts do not advance the case of the appellant. 11. We do not find any ground to condone the colossal delay of 445 days in filing the appeal. 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. In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. However, the appeal was required to be filed within the stipulated period of limitation of 60 days. But the appellant filed the present appeal on 18.9.2018, after a delay of 445 days. The plea of the appellant as mentioned above would not satisfy the test of suf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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