2006 (8) TMI 544

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....r of the Haryana Tax Tribunal, condoning the delay in filing an appeal before the Tribunal by the State inter alia relying upon a judgment of the honourable Supreme Court in State of Haryana v. Chandra Mani AIR 1996 SC 1623, wherein it was observed that: ". . . The expression 'sufficient cause' should, therefore, be considered with pragmatism in a justice-oriented approach rather than t....

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....Tax Tribunal [1998] 108 STC 284, Singal Trading Co. v. Orissa Sales Tax Tribunal [1999] 112 STC 197 and Hindustan Aeronautics Limited v. State of Orissa [1976] 38 STC 538 in support of his submission that State as a litigant is at par with a private person on the issue of limitation and the same standard should be applied for deciding the application for condonation of delay as is applied to a pri....

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....r making decision is a common feature. Therefore, certain amount of latitude is not impermissible. If the appeals brought by the State are lost for such default no person is individually affected but what in the ultimate analysis suffers, is public interest. The expression 'sufficient cause' should, therefore, be considered with pragmatism in a justice-oriented approach rather than the tec....