Condonation of delay cannot be refused solely for absence of a formal application when statutory conditions are otherwise satisfied.

Rule 18-A(3) gives the Commercial Tax Officer a controlled discretion to condone delay of up to five days where the statutory conditions are met. That discretion cannot be withheld on a ground not found in the rule, and the provision does not require a separate application for condonation as a prerequisite. Refusal to consider condonation solely because no application was filed is inconsistent with the statutory scheme. The Officer must assess condonation on the statutory conditions in the rule and cannot decline it merely for want of a formal request.

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Issues: Whether the Commercial Tax Officer could refuse to condone the delay in filing Form A-9 solely because no application for condonation had been made, when the conditions for condonation under rule 18-A(3) were otherwise satisfied.

Analysis: Sub-rule (3) of rule 18-A confers a discretionary power on the Commercial Tax Officer to condone delay up to five days, but the discretion is controlled by the conditions stated in the provision. The power is meant to be exercised when the statutory conditions are satisfied and cannot be withheld capriciously or on a ground not found in the rule. The provision does not state that an application for condonation is a prerequisite to the exercise of that power. Refusal to condone delay merely because no application was filed was therefore inconsistent with the statutory scheme.

Conclusion: The requirement of a separate application for condonation was not a valid ground for refusal. The Commercial Tax Officer must consider condonation under the rule on the statutory conditions, and not decline it solely for want of an application.

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