9911796707
TMI Blog2009 (8) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... approval from the Finance Department, all the papers alongwith the judgment/order are to be submitted to the G.P Office to file the Tax Appeal. And thereafter, the G.P Office after receiving the papers prepares, gets approved and then files Tax Appeal before this Court. The applicant further says that, in the present case, the Tribunal passed the order on 17th August 2009 in Appeal No.11 of 2007. The applicant states that the order dated 17th August 2009 was communicated to the applicant on 11th September 2009. Thereafter, on 2nd January 2010, the proposal to file the tax appeal was sent to the Finance Department of the State, and on 22nd February 2010, Finance Department approved the proposal. After receiving the proposal from the Finance Department, on 18th March 2010, relevant papers alongwith judgment/order were handed over to the office of the Government Pleader, Gujarat High Court to file the Tax Appeal. The applicant says that the tax appeal was required to be filed on or before 10th December 2009. However, the same was filed on 31st January 2013, and thus, there is a delay of 1173 days in preferring tax appeal. The applicant further says that due to Government admini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icit in the very nature of Governmental functioning is procedural delay incidental to the decision making process.. 3.1 Reliance is also placed on the decision of the Apex Court rendered in case of N. Balakrishnan v. M. Krishnamurthy, reported in AIR 1998 SC 3222. It is held therein by the Apex Court that the rules of limitation are not to jeopardize the right and interest of the parties. Court is to ensure of course that no dilatory tactics are adopted and if the large amount of tax revenue is at stake, the Court should be slow in dismissing such plea of condonation of delay. 3.2 Judgment rendered in case of State of Haryana v. Chandramani Ors., reported in 1996 SCC (3) 132 is pressed into service, wherein, the Apex Court has reiterated liberal approach in condoning the delay. 3.3 In short, the submission that has been emphasized is to the effect that in absence of any intention to flout any legal provision or Act, the attempt to deliberately jeopardize the interest of the otherside, an explanation of delay as put forth should be accepted and this being the administrative cause involving revenue for the State, the Court may approach this request with a liberty attitude. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections can not and should not form the basis of exercising discretionary powers. 6.1 The Apex Court in a decision, rendered in case of Balwant Singh [Dead] v. Jagdish Singh Ors., reported in 2010 AIR SCW 4848 has given the test for a sufficient cause and what is to be seen is as to whether the party by the exercise of due care and attention could have avoided the delay. It reiterated that sufficient powers and discretion is available with the Courts for applying this law in a meaningful manner but sufficient cause would mean presence of legal and adequate reasons. 6.2 It would be profitable to reproduce the relevant observations of the Apex Court in this case : 14. In the case of Union of India v. Tata Yodogawa Ltd., [1988 (38) Excise Law Times 739 (SC)], this Court while granting some latitude to the Government in relation to condonation of delay, still held that there must be some way or attempt to explain the cause for such delay and as there was no whisper to explain what legal problems occurred in filing the Special Leave Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion '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. Ramanatha Aiyar, 2nd Edition, 1997] The expression 'sufficient cause' implies the presence of legal and adequate reasons. The word 'sufficient' means adequate enough, as much as may be necessary to answer the purpose intended. It embraces no more than that which provides a plenitude which, when done, suffices to accomplish the purpose intended in the light of existing circumstances and when viewed from the reasonable standard of practical and cautious men. The sufficient cause should be such as it would persuade the Court, in exercise of its judicial discretion, to treat the delay as an excusable one. These provisions give the Courts enough power and discretion to apply a law in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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