TaxTMI 
TaxTMI 
2013 (12) TMI 274
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.... 2. For the purpose of convenience, the facts of C.A. No. 6974 of 2013 are taken, which are as under: A. The land of the appellants in Survey No.417/2 admeasuring 4 acres and Survey No.418 admeasuring 23 acres, 1 guntha; and 5 acres, 23 gunthas of phut kharab situated in the revenue estate of village Mahagaon, Tehsil and Distt. Gulbarga was acquired in pursuance of notification dated 23.4.1994 under Section 4(1) of the Act. B. After completing the formalities as required under the Act, an award under Section 11 of the Act was made on 23.10.1997 fixing the market value of the land at the rate of Rs.11,500/- per acre and Rs.100/- per acre in respect of phut kharab land. C. The appellants preferred references under Section 18(1) of....
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.... that the delay can be condoned keeping in mind the provisions contained in Section 5 of the Limitation Act, 1963 (hereinafter referred to as the 'Act 1963'). The order of condonation of delay is to be based on sound legal parameters laid down by this Court. No condition can be imposed while condoning the delay. The question whether a claimant should be awarded interest or not would arise at the time of final hearing of the appeal and such condition cannot be imposed for admitting a time barred appeal. If the High Court has committed such a grave error in other cases, that cannot be a ground for interference by this Court as it is a settled legal proposition that doctrine of equality does not apply for perpetuating an illegal and erroneous ....
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....age negative equality but has only a positive aspect. Thus, if some other similarly situated persons have been granted some relief/ benefit inadvertently or by mistake, such an order does not confer any legal right on others to get the same relief as well. If a wrong is committed in an earlier case, it cannot be perpetuated. Equality is a trite, which cannot be claimed in illegality and therefore, cannot be enforced by a citizen or court in a negative manner. If an illegality and irregularity has been committed in favour of an individual or a group of individuals or a wrong order has been passed by a Judicial forum, others cannot invoke the jurisdiction of the higher or superior court for repeating or multiplying the same irregularity or il....
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.... the reason that whenever the Court exercises discretion, it has to be exercised judiciously. The applicant must satisfy the Court that he was prevented by any "sufficient cause" from prosecuting his case, and unless a satisfactory explanation is furnished, the Court should not allow the application for condonation of delay. The court has to examine whether the mistake is bona fide or was merely a device to cover an ulterior purpose. (See: Manindra Land and Building Corporation Ltd. v. Bhootnath Banerjee & Ors., AIR 1964 SC 1336; Lala Matadin v. A. Narayanan, AIR 1970 SC 1953; Parimal v.Veena @ Bharti AIR 2011 SC 1150; and Maniben Devraj Shah v. Municipal Corporation of Brihan Mumbai AIR 2012 SC 1629.) 10. In Arjun Singh v. Mohindra Kuma....
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.... hard but it is the law", stands attracted in such a situation. It has consistently been held that, "inconvenience is not" a decisive factor to be considered while interpreting a statute. 13. The Statute of Limitation is founded on public policy, its aim being to secure peace in the community, to suppress fraud and perjury, to quicken diligence and to prevent oppression. It seeks to bury all acts of the past which have not been agitated unexplainably and have from lapse of time become stale. According to Halsbury's Laws of England, Vol. 24, p. 181: "330. Policy of Limitation Acts. The courts have expressed at least three differing reasons supporting the existence of statutes of limitations namely, (1) that long dormant claims have mor....