TaxTMI 
TaxTMI 
2014 (9) TMI 375
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....itted to make good the deficiency in court fee. RA-CR No. 60-CII of 2013 (O&M) This is an application under Section 149 of the Code of Civil Procedure for making/affixing remaining court fee stamps. Application is allowed and the applicant is permitted to make good the deficiency in court fee. RA-CR No. 60-CII of 2013 (O&M) 1 This application has been filed by the petitioner under Order 47 Rule 1 read with Section 151 of the Code of Civil Procedure for review of the order dated 25.2.2010 passed in GSTR No. 7 of 2001 whereby this Court had declined to answer the reference and returned the same unanswered. 2. A few facts necessary for adjudication of the present review application as narrated therein may be noticed. The petitio....
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....rges were to be added during the assessment year in which such charges were received by the dealer and also upheld the penalty. The petitioner challenged the order dated 18.1.1999 before the Sales Tax Tribunal (hereinafter referred to as "the Tribunal"). The Tribunal vide order dated 25.4.2000 dismissal the appeal and upheld the orders of the authorities. Thereafter, the petitioner moved an application before the Tribunal under Section 42(1) of the Act. The Tribunal referred the following question of law for opinion of this Court:- "Whether in the facts and circumstances of the case, the assessee has any obligation to declare the income accruing in the subsequent year but on ac....
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.... Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 & 15 observed as under:- "14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, the law of limitation prescribes a period within which legal remedy can be ....
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....f "sufficient cause" delightfully undefined, thereby leaving to the Court a well-intentioned discretion to decide the individual cases whether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt with by the Court as such." It was also recorded that:- "For the aforestated reasons, we hold that in each and every case the Court has to examine whether delay in filing the special leave petition stands properly explained. This is the basic test which needs to be applied. The true guide is whether the petitioner has acted with reasonable diligence in t....
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....ual facts involved therein. There does not exist any exhaustive list constituting sufficient cause. The applicant/petitioner is required to establish that inspite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 10. Adverting to the factual matrix in this case, we do not find any merit in the application. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. According to the learned counsel for the petitioner, in July, 2012, the applicant-petitioner requested the counsel to verify the status of the case from w....