TaxTMI 
TaxTMI 
2012 (7) TMI 866
X X X X Extracts X X X X
X X X X Extracts X X X X
....questions of law: "(i) Whether, on the facts and in the circumstances of the case, the honourable Tribunal was justified in dismissing the application for restoration of appeal? (ii) Whether, on the facts and in the circumstances of the case, the honourable Tribunal was justified in not condoning the delay caused by mistake of the counsel for the appellant?" 2. Briefly stated, the facts for adjudication of the present appeal are that the appellant is a registered dealer and engaged in the business of manufacturing non-stick plastic coating and magnesium oxide and magnesium carbonated and allied products. It had applied for exemption from paying sales tax which was taken by the Highe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....0 accompanied by an application for condonation of delay of 549 days. The Tribunal vide order dated November 28, 2011 (annexure A9) dismissed the application for restoration of appeal. Hence, the present appeal. 3. The learned counsel for the appellant submitted that the application for condonation of delay of 549 days for restoration of the appeal was decided against the appellant by the Tribunal. He has placed reliance upon the judgments in Rafiq v. Munshilal AIR 1981 SC 1400, Collector, Land Acquisition v. Mst. Katiji [1987] 66 STC 228 (SC); [1987] 167 ITR 471 (SC); [1987] 2 SCC 107, N. Balakrishnan v. M. Krishnamurthy AIR 1998 SC 3222, Ram Nath Sao alias Ram Nath Sahu v. Gobardhan Sao [2002] 3 SCC 195, Mahaveerprasad Jain v. Commissi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....law of limitation prescribes a period within which legal remedy can be availed of for redress of the legal injury. At the same time, the courts are bestowed with the power to condone the delay, if sufficient cause is shown for not availing of the remedy within the stipulated time. 15. The expression 'sufficient cause' employed in section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which subserves the ends of justice. Although, no hard and fast rule can be laid down in dealing with the applications for condonation of delay, this court has justifiably advocated adoption of a liberal approach in condoning the d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hich needs to be applied. The true guide is whether the petitioner has acted with reasonable diligence in the prosecution of his appeal/petition. . ." 6. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time-limit for availing of legal remedy for redressal of the injury caused. The purpose behind enacting law of limitation is not to destroy the rights of the parties but to see that the uncertainty should not prevail for unlimited period. Under section 5 of the 1963 Act, the courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing of the remedy within the prescribed period. The meaning to be assig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sent case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The Tribunal had decided the matter on August 1, 2008, and a communication was sent to the counsel on September 10, 2008. The Tribunal has noticed that order dated August 1, 2008 was passed after affording fourteen opportunities to the appellant who was avoiding proceedings on one pretext or the other. The plea of the appellant is that his counsel had misplaced the copy of the order dated August 1, 2008 by putting it in another brief and it came to their notice only on March 5, 2010. Such plea does not inspire confidence in the facts and circumstances of the present case. The counsel had not appeared on August 1, 2008, before ....