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>Substantial Justice Trumps Procedural Delay: Restoration Application Gets Second Chance Under Consolidation Act Principles</h1> <h3>Yogendra Ram Tripathi and Ors. Versus Deputy Director of Consolidation and Ors.</h3> Yogendra Ram Tripathi and Ors. Versus Deputy Director of Consolidation and Ors. - TMI The core legal questions considered in this judgment revolve around the propriety of rejecting a restoration application on the ground of delay without adequately explaining the day-to-day delay, and the principles governing condonation of delay in filing such applications under the relevant statutory framework.First, the Court examined whether the Deputy Director of Consolidation (D.D.C.) was justified in dismissing the restoration application as barred by time due to the petitioners' failure to provide a day-to-day explanation for the delay in filing. This raised the issue of what constitutes a sufficient explanation for delay and the standards to be applied in condoning delay in judicial and quasi-judicial proceedings.Second, the Court considered the application of settled legal principles and precedents relating to condonation of delay, particularly the balance between technical rules of limitation and the overriding objective of securing substantial justice.Third, the Court addressed the factual matrix of the case, including the history of multiple dismissals for want of prosecution, the petitioners' conduct in pursuing the revision, and whether the delay was adequately explained or excusable in light of the circumstances.Regarding the first issue, the legal framework is primarily derived from the U.P. Consolidation of Holdings Act, 1953, under which the revision proceedings were initiated, and the principles of limitation and condonation of delay as expounded in various Supreme Court decisions. The Court relied heavily on the guidelines laid down in the landmark judgment of the Supreme Court in Collector, Land Acquisition, Anantnag v. Mst. Katiji, which emphasize a pragmatic and justice-oriented approach rather than a pedantic or rigid application of the requirement to explain every day of delay.The Court interpreted the principle that 'every day's delay must be explained' not as a strict technical rule but as requiring a 'plausible explanation' applied with common sense and rationality. It noted that the purpose of limitation is to prevent stale claims and undue prejudice, but the overriding objective is to ensure that meritorious cases are decided on their merits rather than being dismissed on technical grounds.Key evidence included the procedural history of the revision application, which was dismissed multiple times for want of prosecution (in 1984, 1995, and 2003), the restoration applications filed at various intervals, and the petitioners' explanation for delay-particularly the illness and eventual death of one petitioner's sister, which purportedly caused delay in pursuing the matter.Applying the law to the facts, the Court observed that the petitioners had exhibited negligence throughout the proceedings. The multiple dismissals for want of prosecution indicated a pattern of non-diligence. The Court also noted discrepancies in the record, such as the absence of an order dated 18.8.1995, which the petitioners had relied upon in their restoration application. Furthermore, the Court emphasized that despite one petitioner's personal difficulties, other petitioners could have managed the litigation, but failed to do so.In addressing competing arguments, the Court acknowledged the petitioners' plea for a sympathetic and liberal approach to condonation of delay, citing settled legal principles favoring substantial justice. The respondents fairly conceded that the writ petition could be disposed of on merits without filing a counter-affidavit, indicating no strong contest on the legal principles involved.Despite the petitioners' negligence, the Court prioritized the principle that the case had never been decided on merits and was dismissed purely on procedural grounds. It held that the cause of substantial justice warranted giving the petitioners an opportunity to have their revision heard on merits. However, to balance the inconvenience caused to the respondents by the delay and repeated dismissals, the Court imposed a cost of Rs. 1,000/- on each petitioner, totaling Rs. 12,000/- to be deposited before the Deputy Director of Consolidation and distributed equally among the respondents.The Court quashed the impugned order rejecting the restoration application and directed the Deputy Director of Consolidation to condone the delay and decide the revision expeditiously within six months of receipt of the certified copy of the order, subject to payment of the imposed costs within three weeks.Significant holdings include the reaffirmation of the principle that condonation of delay is a matter of judicial discretion exercised with a view to securing substantial justice rather than enforcing technicalities. The Court reiterated that 'the purpose of establishment of the Court is to impart substantial justice to the parties and not to legalize injustice on technicalities.'It was held that the explanation for delay must be 'plausible' and considered in a 'rational common sense pragmatic manner,' and that the length of delay is not determinative if the explanation is satisfactory. The Court emphasized that 'once the Court accepts the explanation as sufficient, it is the result of positive exercise of discretion and normally the superior Court should not disturb such finding, much less in revisional jurisdiction, unless the exercise of discretion was on wholly untenable grounds or arbitrary or perverse.'Ultimately, the Court concluded that despite the petitioners' negligence, the interests of justice required the revision to be decided on merits after condoning the delay, while compensating the respondents for the inconvenience caused by imposing costs.

        Topics

        ActsIncome Tax
        No Records Found