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2014 (7) TMI 703 - HC - VAT and Sales TaxCondonation of delay - delay of 924 days caused in filing the tax appeal - delay was essentially on account of Government’s administrative mechanism, as the file would be travelling from one department to another - Held that:- It could thus be seen that though like any other litigant, the State authorities are also equally bound by the law of limitation, recognizing certain elements of public interest and the impersonal and slow moving machinery of the Government, the Courts have moulded their approach, while considering request of the State for condoning the delay. In the present case, as already noticed, explanation in the form of administrative clearances and consumption of time in the office of the Government Pleader in preferring the appeals are pressed in service for explaining the delay. Further, the duty amount involved in the appeal is also substantially large. Not only the delay is explained by the applicant but the monetary impact in terms of tax involved is also considerable and therefore in light of the discussion above, delay deserves to be condoned. - Following decisions of State of Haryana v. Chandra Mani and Ors. (1996 (1) TMI 378 - SUPREME COURT OF INDIA); and Special Tehsildar, Land Acquisition, Kerala v. K.V. Ayisumma (1996 (7) TMI 551 - SUPREME COURT) - Delay condoned.
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