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2014 (4) TMI 1036 - HC - VAT and Sales TaxCondonation of Delay of 1 year and 128 days – Bar of limitation - "sufficient cause" u/s 5 of Act, 1963 – Held that:- Judgment in Collector, Land Acquisition Vs. Katiji [1987 (2) TMI 61 - SUPREME Court] followed - When substantial justice and technical considerations are taken against each other, cause of substantial justice deserves to be preferred, for, the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay - The Court further said that judiciary is respected not on account of its power to legalise injustice on technical grounds but because it is capable of removing injustice and is expected to do so - The statute providing limitation is founded on public policy - It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be put to litigation) – Lapse on the part of litigant in approaching Court within time is understandable but a total inaction for long period of delay without any explanation whatsoever and that too in absence of showing any sincere attempt on the part of suiter, would add to his negligence, and would be relevant factor going against him. Relying upon Vedabai @ Vaijayanatabai Baburao Vs. Shantaram Baburao Patil and others [2001 (7) TMI 117 - SUPREME Court] - The Court said that u/s 5 of Act, 1963 it should adopt a pragmatic approach - A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days - In the former case consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach but in the latter case no such consideration may arise and such a case deserves a liberal approach – Here, if delay has occurred for reasons which does not smack of mala fide, the Court should be reluctant to refuse condonation, will not help the petitioner in any manner since it is found that here is a case which shows a complete careless and reckless long delay on the part of applicant, which has remained virtually unexplained at all - Therefore, this Court do not find any reason to exercise judicial discretion exercising judiciously so as to justify condonation of delay in the present case. Since it is contended that issue raised are substantially in public importance, this Court has also looked into merits of the matter and finds that first Appellate Court as well as Tribunal both recorded findings of fact in favour of assessee and there is no patent or otherwise illegality therein - No question of law has arisen in this case, particularly when findings of fact recorded by first appellate court as well as Tribunal are also not shown perverse or contrary to material on record - This is not a case wherein substantial questions are involved and would go undecided on account of unsatisfactory delay by revisionist - The application seeking condonation of delay is, therefore, rejected – Decided in favour of Revenue.
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