1988 (12) TMI 86

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....84) decided on 22-7-1985-[1989] 177 ITR 297 (MP) (Appx.) . The application under section 29(1) of the Act filed by the applicant is barred by 27 days. Initially, no application was filed by the applicant to condone the delay. When the matter came up for hearing on admission, the applicant prayed for time. Ultimately, an application I. A. No. 275/1986 was filed on January 16, 1986, which was supported by an affidavit of the upper division clerk in the office of the Commissioner of Wealth-tax, Madhya Pradesh, Bhopal. The matter came before this court for hearing on August 21, 1987. After hearing counsel, this court directed the applicant to furnish necessary details and particulars regarding the date on which the special leave petition before....

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....bare reading of section 29 of the Act 'clearly shows that after the judgment of the High Court is delivered in case stated under section 27 of the Act, in that case, if the High Court certifies it as a fit case for appeal to the Supreme Court, an appeal lies to the Supreme Court. Therefore, it cannot be said that there was any confusion in filing an appeal before the Supreme Court without first approaching the High Court for a certificate. Moreover, all litigants including the State as litigant, are accorded the same treatment and the law is administered in an even-handed manner. There is no warrant for according a stepmotherly treatment when the State is the applicant praying for condonation of delay. In fact, on account of an impersonal m....