TaxTMI 
TaxTMI 
2013 (9) TMI 982
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.... The judgment of the court was delivered by M.R. SHAH J.-The present application under section 5 of the Limitation Act has been preferred by the applicant-State of Gujarat to condone the huge delay of 1205 days in preferring the Tax Appeal against the judgment and order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad dated February 4, 2010 in Second Appeal No. 966 of 2009. Shri Jai....
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....Gandhi, learned Additional Government Pleader and considered the grounds set out in the application in support of the prayer to condone the delay. At the outset, it is required to be noted that there is a huge delay of 1205 days in preferring the tax appeal. From the averments made in the application in support of the prayer to condone the delay, it appears that no specific particulars are given e....
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.... honourable Supreme Court it is held and observed by the honourable Supreme Court that while considering the applications for condonation of delay under section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. It is further observed th....
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....e Supreme Court considered the decision of the honourable Supreme Court in the case of G. Ramegowda AIR 1988 SC 897 as well as the decision in the case of Chandramani [1996] 3 SCC 132, relied upon by the learned Additional Government Pleader. In view of the decisions of the honourable Supreme Court in the case of Lanka Venkateswarlu (D) by L.Rs AIR 2011 SC 1199 and in the case of Living Media Indi....