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TMI Blog2023 (5) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... department in filing of the revision belatedly, rather, as observed by the Apex Court in the case of Central Tibetan Schools [ 2021 (2) TMI 1214 - SUPREME COURT ] other than the lethargy and incompetence of the revisionist, there is nothing which has been brought on record to explain the delay. Keeping in view the aforesaid discussion including the judgments of the Apex Court in the cases of Living Media India Ltd [ 2012 (4) TMI 341 - SUPREME COURT] , Central Tibetan Schools [ 2021 (2) TMI 1214 - SUPREME COURT ] Volex Interconnect [ 2021 (10) TMI 897 - SUPREME COURT] , all judgments being of a latter date to the judgments cited by learned counsel for the revisionist including the judgment of Central Tibetan Schools being a three judges judgment, the Court does not find any plausible or cogent reason for condoning the delay. The application for condonation of delay and consequently the revision itself is dismissed. - SALES/TRADE TAX REVISION DEFECTIVE No. - 213 of 2013 - - - Dated:- 14-3-2023 - Hon'ble Manish Mathur, J. For the Revisionist : C. S. C ORDER (Order on Application for amendment) Application has been filed seeking amendment in the array o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers concerned. This Court in the case of Commissioner Commercial Tax U.P. Lko. Vs. M/s. R.C. Sons (supra), has held as under:- 7. Having heard the learned counsel appearing for the contesting parties and having perused the reasons indicated in the application for condonation of delay it emerges that the order of the learned Tribunal is dated 23.04.2019. The revision itself has been filed after a delay of 163 days. The reasons have been indicated in paragraphs 3 to 8 of the said application by indicating that initially a proposal had been sent for filing of a revision petition and thereafter the documents were sent. Later, the permission was sought for filing of revision which was received from the law department vide sanction letter dated 15.07.2019 and a request subsequently was made in July, 2019 to the office of the learned Chief Standing counsel, High Court, Lucknow for filing of a revision. The file was allotted for drafting after a period of almost one month and it took the learned Standing counsel a period of almost four and half months to file the revision and hence the delayed filing of revision. The delay which often occurs on the part of the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Apex Court in the case of Union of India v. Central Tibetan Schools Admn., 2018 SCC OnLine Del 13371 has held as under:- 4.We have heard the learned Additional Solicitor General for some time and must note that the only error which seems to have occurred in the impugned order [Union of Indiav.Central Tibetan Schools Admn., 2018 SCC OnLine Del 13371] is of noticing that it is not an illiterate litigant because the manner in which the Government is prosecuting its appeal reflects nothing better! The mighty Government of India is manned with a large Legal Department having numerous officers and advocates. The excuse given for the delay is, to say the least, preposterous. 5.We have repeatedly been counselling through our orders various Government Departments, State Governments and other public authorities that they must learn to file appeals in time and set their house in order so far as the Legal Department is concerned, more so as technology assists them. This appears to be falling on deaf ears despite costs having been imposed in a number of matters with the direction to recover it from the officers responsible for the delay as we are of the view that these officers must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me mild warning is all that happens. 8. Looking to the gross negligence and the impunity with which the Union of India had approached this Court in a matter like this, we consider it appropriate to impose special costs of Rs 1 lakh in this case to be recovered from the officer(s) concerned, to be deposited with the Supreme Court Advocates-on-Record Welfare Fund within four weeks. 9. The special leave petitions are dismissed as time-barred in terms aforesaid. Pending application stands disposed of. Incidentally, the judgment of the Apex Court in the case of Central Tibetan Schools (supra) is a judgment by three Hon'ble Judges. The Apex Court in the case of Commissioner of Customs, Chennai v. Volex Interconnect (India) Pvt. Ltd reported in (2022) 3 SCC 159 has held has under:- 2.This is one more case of what we have already categorised as certificate cases and we do not delve further, as the purpose seems just to bring the matter to the Courts to put a closure to the same without giving any cogent explanation for condonation of delay in terms of Postmaster General v. Living Media (India) Ltd. (supra). 3.We have also examined the case on merits despite the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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