2001 (10) TMI 1125

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.... upon a decision of the Bench of this Court in the case of Maheswari Fireworks Industries v. Commercial Tax Officer [2001] 121 STC 272, wherein this Court observed that the limitation prescribed in the statute cannot be made applicable to this Court while exercising jurisdiction under article 226 of the Constitution of India. 3.. The law of limitation is meant to be uniformly applied to all, and is not a thing to be circumvented by invoking the jurisdiction of this Court by way of challenge to an order of the Tribunal which has merely directed the litigant to look to the statutory provision to ascertain the extent of his right. It is a different matter, if the court, on examination of the merits of a matter properly brought before it, but ....

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....e period beyond what the statute has prescribed. 5.. In the decision earlier referred to, the court stated that it was condoning the delay on the special facts and circumstances of that case. 6.. Counsel also relied upon a judgment of a learned single Judge of the Allahabad High Court in the case of Commissioner, Trade Tax v. Battra P.P. Caps Industry [1999] 114 STC 143, wherein the court held that substantial justice is to be preferred to technicalities. That is undoubtedly so, and that is what the courts are for. That, however, does not mean that the legislation which has prescribed time-limit within which appellate remedies have to be pursued, is to be rewritten, or ignored. It must be kept in view that the provision regarding limitat....