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2014 (1) TMI 1620 - HC - VAT and Sales TaxCondonation of delay - Held that:- It emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time-limit for availing of legal remedy for redressal of the injury caused. The purpose behind enacting law of limitation is not to destroy the rights of the parties but to see that the uncertainty should not prevail for unlimited period. Under section 5 of the 1963 Act, the courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing of the remedy within the prescribed period. The meaning to be assigned to the expression "sufficient cause" occurring in section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. The assessee-appellant against the order of the assessing officer preferred an appeal before the Joint Excise and Taxation Commissioners (Appeals), Rohtak (hereinafter referred to as "JETC(A)") after the expiry of more than four years and seven months. It was urged that in view of decision of this court in Gheru Lal Bal Chand's case [2011 (9) TMI 492 - Punjab and Haryana High Court], the order of the assessing officer was sought to be challenged. We do not find any sufficient reason for filing the appeal belatedly before the JETC (A). The subsequent decision of the High Court cannot be a justified reason for filing the appeal belatedly. - Condonation denied.
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