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TMI Blog2024 (1) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate cases and imposed heavy costs for wastage of judicial time. It is refrained from imposing the costs while noting that the lead case itself was already dismissed on the same ground but the State apparently learnt no lesson while filing the present set of appeals thereafter. Rather the first appeal was dismissed on 27.03.2019 by the Coordinate Bench and inspite of that the present set of appeals was only filed on 05.10.2019. It is, thus, apparent that the concerned officer has paid scant regard to the fact that the lead case has also been dismissed, but despite that took no steps to file the appeals expeditiously thereafter. Thus, no ground has been made out to condone the delay in the peculiar facts and circumstances as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closing of financial year for pending assessment work ending on 31.03.2019. Thereafter, there was announcement of the Lok Sabha Election and the officer was deputed in the election duty till 12.05.2019 and after the election the officer was deputed as Liaison Officer with the Observer, were the reasons given by the officer who is a Excise and Taxation Officer-cum-Assessing Authority, Faridabad. The application is supported by affidavit of the said officer. The said officer was thereafter deputed in UPSC Examination as a Transit Officer. The affidavit was got attested only on 24.09.2019 and the appeals came to be filed on 05.10.2019. 3. It is, thus, apparent that after preparation of the draft appeal from January, 2019, it took almost 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r facts and circumstances of this case, interference is not called for. However, the question of law decided by the High Court is kept open. The Special Leave Petition is dismissed subject to the above observations. Pending applications, if any, shall stand disposed of. 6. Counsel for the State has also referred to a recent judgment of the Apex Court passed in Sheo Raj Singh (Deceased) Through L.Rs others Vs. Union of India and another, 2023 Live Law(SC) 865 wherein again the above said case law has been discussed in detail and it has been held that justice-oriented approach by the Court could be provided to the State, which has to be kept in mind. 7. We have considered the said judgment. A perusal of the same would go on to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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