TaxTMI 
TaxTMI 
2014 (7) TMI 362
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....e learned Government Pleader on May 19, 2010 which was received by the learned G.P. Office on May 21, 2010. The applicant further submits that, to file tax appeal before this court the applicant has to undergo certain administrative procedures mentioned below: After receiving the judgment/order from the Tribunal, it is required to study the judgment and then opinions of several officers are sought as whether to file the tax appeal. Thereafter, the Department sends a proposal to the Finance Department to get the approval of the Government to file the tax appeal. After receiving the approval from the Finance Department, all the papers along with the judgment/ order are to be submitted to the G. P office to file the tax appeal. And thereafter, the G. P. office after receiving the papers prepares, gets approved and then files tax appeal before this court. The applicant further says that due to Government administrative mechanism, every work passes and comes back to source point, through a route system, hence the tax appeal could not be filed within the statutory time-limit. Due to administrative procedures, time was consumed and hence the delay was caused." It is further averred by....
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....murthy AIR 1998 SC 3222. It is held therein by the apex court that the rules of limitation are not to jeopardize the right and interest of the parties. Court is to ensure of course that no dilatory tactics are adopted and if the large amount of tax revenue is at stake, the court should be slow in dismissing such plea of condonation of delay. Judgment rendered in case of State of Haryana v. Chandramani reported in [1996] 3 SCC 132 is pressed into service, wherein, the apex court has reiterated liberal approach in condoning the delay. In short, the submission that has been emphasized is to the effect that in absence of any intention to flout any legal provision or Act, the attempt to deliberately jeopardize the interest of the otherside, an explanation of delay as put forth should be accepted and this being the administrative cause involving revenue for the State, the court may approach this request with a liberal attitude. On thus having heard the learned Additional Government Pleader and on having consciously considered the materials on record, this application is not being entertained for the reasons to follow hereinafter. We are conscious that ordinarily the courts have liber....
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....pex court in a decision, rendered in case of Balwant Singh (Dead) v. Jagdish Singh reported in 2010 AIR SCW 4848 has given the test for a sufficient cause and what is to be seen is as to whether the party by the exercise of due care and attention could have avoided the delay. It reiterated that sufficient powers and discretion is available with the courts for applying this law in a meaningful manner but sufficient cause would mean presence of legal and adequate reasons. It would be profitable to reproduce the relevant observations of the apex court in this case: "14. In the case of Union of India v. Tata Yodogawa Ltd. [1988] 38 ELT 739 (SC), this court while granting some latitude to the Government in relation to condonation of delay, still held that there must be some way or attempt to explain the cause for such delay and as there was no whisper to explain what legal problems occurred in filing the special leave petition, the application for condonation of delay was dismissed. Similarly, in the case of Collector of Central Excise, Madras v. A. MD. Bilal and Co. [1999] 108 ELT 331 (SC); [1999] AIR SCW 4740, the Supreme Court declined to condone the delay of 502 days in filing the....
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....d be cases where the court must exercise its discretion against the applicant for want of any of these ingredients or where it does not reflect 'sufficient cause' as understood in law. (Advanced Law Lexicon, P. Ramanatha Aiyar, Second Edition, 1997) The expression 'sufficient cause' implies the presence of legal and adequate reasons. The word 'sufficient' means adequate enough, as much as may be necessary to answer the purpose intended. It embraces no more than that which provides a plentitude which, when done, suffices to accomplish the purpose intended in the light of existing circumstances and when viewed from the reasonable standard of practical and cautious men. The sufficient cause should be such as it would persuade the court, in exercise of its judicial discretion, to treat the delay as an excusable one. These provisions give the courts enough power and discretion to apply a law in a meaningful manner, while assuring that the purpose of enacting such a law does not stand frustrated. We find it unnecessary to discuss the instances which would fall under either of these classes of cases. The party should show that besides acting bona fide, it had taken....