TaxTMI 
TaxTMI 
TaxTMI 
2024 (5) TMI 1319
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....d 11 died during the pendency of the reference before the Court of Addl. Senior Civil Judge, Gudur. No steps were taken to substitute the heirs and legal representatives of the above deceased persons. The said reference was dismissed on merits along with some other references vide common judgment and order dated 24.09.1999 upholding the award of the collector. 2. After the lapse of more than 5/6 years, an appeal was proposed to be filed in the High Court Under Section 54 of the Act challenging the dismissal of the reference. The said appeal was proposed to be filed only by some of the heirs and legal representatives of the deceased claimant No. 11 in the reference i.e., Pathapati Subba Reddy. No other claimant or their legal heirs from amongst the other 15 who were parties in the reference joined the heirs and legal representatives of claimant No. 11 in filing the appeal. They did not even prefer any separate or independent appeal of their own. In other words, out of the 16 claimants, 15 of them impliedly accepted the judgment and order of the reference court and it is only the heirs and legal representatives of claimant No. 11, who feel aggrieved and have proposed to file the app....
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....950 of 2015 whereby the High Court has dismissed the application of the petitioners herein for condoning the delay of 5659 days in filing the proposed appeal. 6. The moot question before us is whether in the facts and circumstances of the case, the High Court was justified in refusing to condone the delay in filing the proposed appeal and to dismiss it as barred by limitation. 7. The law of limitation is founded on public policy. It is enshrined in the legal maxim "interest reipublicae ut sit finis litium" i.e. it is for the general welfare that a period of limitation be put to litigation. The object is to put an end to every legal remedy and to have a fixed period of life for every litigation as it is futile to keep any litigation or dispute pending indefinitely. Even public policy requires that there should be an end to the litigation otherwise it would be a dichotomy if the litigation is made immortal vis-a-vis the litigating parties i.e. human beings, who are mortals. 8. The courts have always treated the statutes of limitation and prescription as statutes of peace and repose. They envisage that a right not exercised or the remedy not availed for a long time ceases to exist.....
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....the expiry of time is discretionary in nature and may not be exercised even if sufficient cause is shown based upon host of other factors such as negligence, failure to exercise due diligence etc. 13. It is very elementary and well understood that courts should not adopt an injustice-oriented approach in dealing with the applications for condonation of the delay in filing appeals and rather follow a pragmatic line to advance substantial justice. 14. It may also be important to point out that though on one hand, Section 5 of the Limitation Act is to be construed liberally, but on the other hand, Section 3 of the Limitation Act, being a substantive law of mandatory nature has to be interpreted in a strict sense. In Bhag Mal alias Ram Bux and Ors. vs. Munshi (Dead) by LRs. and Ors. (2007) 11 SCC 285, it has been observed that different provisions of Limitation Act may require different construction, as for example, the court exercises its power in a given case liberally in condoning the delay in filing the appeal under Section 5 of the Limitation Act, however, the same may not be true while construing Section 3 of the Limitation Act. It, therefore, follows that though liberal interp....
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....me and may proceed on such assumption creating new rights. 18. This Court as far back in 1962 in the case of Ramlal, Motilal And Chhotelal vs. Rewa Coalfields Ltd A.I.R. 1962 SC 361 has emphasized that even after sufficient cause has been shown by a party for not filing an appeal within time, the said party is not entitled to the condonation of delay as excusing the delay is the discretionary jurisdiction vested with the court. The court, despite establishment of a 'sufficient cause' for various reasons, may refuse to condone the delay depending upon the bona fides of the party. 19. In Maqbul Ahmad and Ors. vs. Onkar Pratap Narain Singh and Ors. A.I.R. 1935 PC 85, it had been held that the court cannot grant an exemption from limitation on equitable consideration or on the ground of hardship. The court has time and again repeated that when mandatory provision is not complied with and delay is not properly, satisfactorily and convincingly explained, it ought not to condone the delay on sympathetic grounds alone. 20. In this connection, a reference may be made to Brijesh Kumar and Ors. vs. State of Haryana and Ors. 2014 (4) SCALE 50 wherein while observing, as above, this Court fu....
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....prescribes. The Court has no power to extend the period of limitation on equitable grounds. "A result flowing from a statutory provision is never an evil. A Court has no power to ignore that provision to relieve what it considers a distress resulting from its operation." The statutory provision may cause hardship or inconvenience to a particular party but the court has no choice but to enforce it giving full effect to the same. The legal maxim dura lex sed lex which means "the law is hard but it is the law", stands attracted in such a situation. It has consistently been held that, "inconvenience is not" a decisive factor to be considered while interpreting a statute." 25. This Court in the same breath in the same very decision vide paragraph 15 went on to observe as under: "15. The law on the issue can be summarised to the effect that where a case has been presented in the court beyond limitation, the applicant has to explain the court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the court within limitation. In case a party is found to be negligent, or for want of bona fide on his part in the facts and circumsta....
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....ions have been imposed, tantamounts to disregarding the statutory provision. 27. It is in the light of the above legal position that now we have to test whether the inordinate delay in filing the proposed appeal ought to be condoned or not in this case. 28. The submission of learned counsel for the petitioners is that in somewhat similar situation, delay in filing appeal for the enhancement of compensation had been condoned by this Court. He placed reliance upon the case of Dhiraj Singh (Dead) through Legal Representatives & Ors. vs. State of Haryana & Ors. (2014) 14 SCC 127. In this case, delay in filing appeal was condoned as in other appeals compensation awarded at the rate of Rs.200/- per sq. yd. was upheld and the proposed appellants were also held entitled to the same benefit of compensation at the rate of Rs.200/- per sq. yd. instead of Rs.101/- per sq. yd. as awarded but with the rider that they will not be entitled for interest for the period of delay in approaching the High Court. 29. The other decision relied upon in this regard is the case of Imrat Lal & Ors. vs. Land Acquisition Collector & Ors. (2014) 14 SCC 133. In this case also the matter was regarding determin....