https://www.taxtmi.com/caselaws?id=164181 Section 5 of the Limitation Act applies to reference applications under section 70 of the M.P. Commercial Tax Act, 1994, and the expression "sufficient cause" for delay must be construed liberally and in a justice-oriented manner. A short delay supported by a plausible explanation, such as misplaced counsel communications, should not be rejected on a hypertechnical view where there is no indication of deliberate procrastination or mala fides. On that basis, refusal to condone the delay was held unsustainable, and the reference application was directed to be considered on merits. en-us Mon, 03 Jul 2006 00:00:00 +0530 Sat, 19 Apr 2014 11:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164181 Section 5 of the Limitation Act applies to reference applications under section 70 of the M.P. Commercial Tax Act, 1994, and the expression "sufficient cause" for delay must be construed liberally and in a justice-oriented manner. A short delay supported by a plausible explanation, such as misplaced counsel communications, should not be rejected on a hypertechnical view where there is no indication of deliberate procrastination or mala fides. On that basis, refusal to condone the delay was held unsustainable, and the reference application was directed to be considered on merits. Case-Laws VAT and Sales Tax Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164181