TaxTMI 
TaxTMI 
1987 (2) TMI 61
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.... No. 12980 of 1986, Civil 1st Appeal No. 54 of 1985 - -<br>Indian Laws<br>Judge(s) : B. C. RAY., M. P. THAKAR S.M. Aquil and Shakeel Ahmed, Advocates, for the respondents. Altaf Ahmed, Advocate-General (S.K. Bhttacharya, Advocate, with him), for the appellants. JUDGMENT The judgment of the court was delivered by THAKKAR J.- To condone, or not to condone, is not the on....
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....t of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits ". The expression " sufficient cause " employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life-purpose of the existence of the institution of courts. It is common knowledge th....
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...., may be admitted after the prescribed period if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period." 3. " Every day's delay must be explained " does not mean that pedantic approach should be made. Why not every hour's delay, every second's delay. The doctrine must be applie....
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....rom this perspective, there was sufficient cause for condoning the delay in the institution of the appeal. The fact that it was the " State " which was seeking condonation and not a private party was altogether irrelevant. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even-handed ....