2017 (1) TMI 931

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2016 taken out by the Revenue seeking a recall of the order dated 22nd April, 2016 by which Notice of Motion (L) No.807/2016 was dismissed. The Notice of Motion (L) No. 807 of 2016 was taken out by the Revenue was for condonation of delay of 110 days in taking out the application and for setting aside the order dated 19th November, 2015 passed by the Prothonotary and Senior Master under Rule 986 of the Bombay High Court (Original Side) Rules rejecting the Revenue's appeal. 2. The present Notice of Motion seeks a recall of the order dated 19th August, 2016 and does not make any prayer for recall of an earlier order dated 22nd April, 2016 of this Court or for setting aside the order of this Court passed on 19th November, 2015 by the Pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ust, 2016, the present Notice of Motion has been filed. 5. We heard the second Notice of Motion being Notice of Motion No. 1978/2016 only to ensure that no injustice is being caused to the Revenue even though the same was really in the nature of a Review Application. We did not dismiss the motion as not maintainable and heard the application as though it was a Review Application. This indulgence on our part seems to have been misunderstood. In this case also if we treat this application as a Review Application, we find that the parameters to satisfy a Review of order dated 19th August, 2016 is not satisfied i.e. it is not the case of the applicant Revenue that any new evidence was discovered after the passing of the order or that there is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dia India Limited and Another (2012) 3 SCC 563 has interalia observed as follows : "27. It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us. 28. Though we are conscious of the fact that in a matter of con....