Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>State's 5-year delayed appeal dismissed for failing to establish sufficient cause under Section 5</h1> <h3>STATE OF MADHYA PRADESH Versus RAMKUMAR CHOUDHARY</h3> STATE OF MADHYA PRADESH Versus RAMKUMAR CHOUDHARY - TMI 1. ISSUES PRESENTED and CONSIDEREDThe core legal questions considered in this judgment are:Whether the delay of 5 years, 10 months, and 16 days in filing the appeal by the appellant/State can be condoned under Section 5 of the Limitation Act.What constitutes 'sufficient cause' for condonation of delay in the context of government appealsRs.2. ISSUE-WISE DETAILED ANALYSISIssue 1: Condonation of DelayRelevant Legal Framework and Precedents:The application for condonation of delay is governed by Section 5 of the Limitation Act, which allows for the extension of the prescribed period if the applicant can demonstrate 'sufficient cause' for the delay. The court referenced several precedents, including the Supreme Court cases such as Sheo Raj Singh vs. Union of India, Hindusthan Petroleum Corporation Limited vs. Yashwant Gajanan Joshi, and others, to delineate the principles guiding the condonation of delay.Court's Interpretation and Reasoning:The court emphasized that 'sufficient cause' must be demonstrated by the appellant, and it cannot be liberally construed merely because the appellant is the government. The court highlighted the necessity of distinguishing between an 'explanation' and an 'excuse,' where an explanation provides facts and reasons, whereas an excuse is a defensive denial of responsibility.Key Evidence and Findings:The evidence presented included the timeline of communications and actions taken by the government officials, which showed substantial delays at various stages. The court noted that the initial delay in notifying the Collector and subsequent bureaucratic delays were not satisfactorily explained.Application of Law to Facts:The court applied the principles from the cited precedents, particularly focusing on the need for a plausible and acceptable explanation for the delay. The court found that the appellant failed to provide a sufficient cause for the delay, as the reasons cited were procedural and did not justify the extensive delay.Treatment of Competing Arguments:The appellant argued that the delay was due to procedural follow-ups and was bona fide. However, the respondents contended that the delay was not satisfactorily explained, and day-to-day delay must be accounted for. The court sided with the respondents, noting the absence of a satisfactory explanation for the delay.Conclusions:The court concluded that the appellant did not demonstrate 'sufficient cause' for the delay, and thus, the application for condonation of delay was dismissed.3. SIGNIFICANT HOLDINGSPreserve Verbatim Quotes of Crucial Legal Reasoning:'The words 'sufficient cause' used in Section 5 cannot be liberally construed only because the party in default is the Government.''In considering the condonation of delay by the Government, the court should adopt a pragmatic approach.'Core Principles Established:The doctrine of equality before the law demands that the State and private individuals are treated similarly under the Limitation Act.Government departments must perform their duties with diligence, and procedural delays do not automatically constitute 'sufficient cause.'Condonation of delay is an exception, not a rule, and requires a plausible and acceptable explanation.Final Determinations on Each Issue:The court dismissed the application for condonation of delay, finding that the appellant failed to provide a satisfactory explanation for the extensive delay. Consequently, the second appeal was also disposed of.

        Topics

        ActsIncome Tax
        No Records Found