Liberal construction of sufficient cause permits condonation of delay in a statutory sales tax appeal for bona fide illness.

Delay in filing a statutory sales tax appeal may be condoned where the assessee shows sufficient cause, and that expression is to be construed liberally in the interests of substantial justice. Medical evidence supported the assessee's illness, the illness was not disputed, and no finding showed that it did not prevent timely filing. Prior filing of an application under the Act did not, by itself, negate a bona fide explanation for delay, and no negligence or lack of good faith was established. The refusal to condone delay was therefore unsustainable, and the appeal was entitled to be heard on merits.

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Issues: Whether the delay in filing the sales tax appeal could be condoned on the facts proved by the assessee.

Analysis: Section 9 of the U.P. Sales Tax Act, 1948 permits an appeal within thirty days and, by sub-section (6), attracts section 5 of the Limitation Act, 1963, so that delay may be excused on sufficient cause. The expression "sufficient cause" is to receive a liberal and pragmatic construction, and the discretion to condone delay must be exercised judiciously in the interests of substantial justice. The assessee showed illness supported by medical evidence, the fact of illness was not disputed, and there was no finding that the ailment did not prevent timely filing. The prior filing of an application under section 30 of the Act did not, by itself, negate the later explanation for delay, especially when the explanation was bona fide and no negligence or lack of good faith was established.

Conclusion: The delay ought to have been condoned, and the refusal to condone it was unsustainable.

Final Conclusion: The revision was allowed because the appellate authorities wrongly declined to excuse the delay, and the appeal was entitled to be heard on merits.

Ratio Decidendi: Where the delay is satisfactorily explained by bona fide circumstances and no negligence or want of good faith is shown, limitation provisions should be applied with a liberal approach and delay in filing a statutory appeal may be condoned in the interests of substantial justice.

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