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Issues: (i) whether sufficient cause was shown for condoning the delay of 449 days in filing the writ appeals; (ii) whether the High Court's order warranted interference and remand for fresh consideration in view of the failure to examine the substantial questions arising under Article 5(e)(i) and Explanation (ii) of the Karnataka Stamp Act, 1957.
Issue (i): Whether sufficient cause was shown for condoning the delay of 449 days in filing the writ appeals.
Analysis: The explanation offered for the delay was examined against the background of the substantial financial implications for the State Exchequer and the nature of the controversy. The reasons furnished for the delay were found not to be unacceptable, and the delay could not be rejected as lacking justification.
Conclusion: The delay was condoned.
Issue (ii): Whether the High Court's order warranted interference and remand for fresh consideration in view of the failure to examine the substantial questions arising under Article 5(e)(i) and Explanation (ii) of the Karnataka Stamp Act, 1957.
Analysis: The Division Bench had not addressed the substantial grounds urged by the State and had not examined the matter on merits with reference to the relevant provisions of the Karnataka Stamp Act, 1957. As the merits of the rival claims were not being decided, interference was confined to setting aside the impugned order and directing reconsideration by the High Court after hearing all concerned parties.
Conclusion: The impugned order was set aside and the matter was remitted to the High Court for fresh decision on merits.
Final Conclusion: The appeals succeeded, the delay in filing the writ appeals was condoned, and the matter was sent back to the High Court for reconsideration without any adjudication on the substantive stamp duty dispute.
Ratio Decidendi: Where the appellate court finds that delay is satisfactorily explained and the lower court has not considered the material merits, the appropriate course is to condone the delay and remit the matter for fresh adjudication on the substantive issues.
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