Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 884 - HC - VAT and Sales TaxCondonation of delay of 1541 days in representation - reasons given for delay is that the returned papers were mixed up - Held that: - the Hon'ble Supreme Court, in Esha Bhattacharjee v. Raghunathpur Nafar Academy, [2015 (1) TMI 1053 - SUPREME COURT], has broadly culled out the principles of law to be considered in the matter of condonation and held that The persons chosen to act on behalf of the Managing Committee cannot take recourse to fancy and rise like a phoenix and move the court. Neither leisure nor pleasure has any room while one moves an application seeking condonation of delay of almost seven years on the ground of lack of knowledge or failure of justice. Plea of lack of knowledge in the present case really lacks bona fide. Following the guiding principles of Law, in the matter of condonation of delay, we find absolutely no sufficient cause, to condone the delay. That apart, it is also informed that the appeal has been filed beyond the statutory period, as provided for in the proviso to Section 38 of the then Tamilnadu General Sales Tax Act, 1959. Reference made to decision in the case of Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., [2009 (3) TMI 31 - SUPREME COURT], where the Hon'ble Apex Court considered a question, as to whether, High Court has power to condone the delay, in presentation of a reference application, under unamended Section 35H(1) of the Central Excise Act, 1944, beyond the prescribed period, by applying Section 5 of the Limitation Act, 1963 and it was held that time limit prescribed u/s 35H(1) is absolute and unextendable u/s 5 Limitation Act. Since court has to respect the legislative intent, limitation cannot be extended u/s 5 of Limitation Act Delay cannot be condoned - appeal dismissed.
|