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2019 (11) TMI 1400 - MADHYA PRADESH HIGH COURTCondonation of delay of four months in filing reference application - Section 5 of the Limitation Act, 1963 - Sufficient cause for delay or not - Levy of Entry Tax - MP Entry Tax Act - period 01.04.2000 to 31.03.2001 - HELD THAT:- 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 Supreme Court in ORIENTAL AROMA CHEMICAL INDUSTRIES LTD. VERSUS GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION & ANR. [2010 (2) TMI 1121 - SUPREME COURT] and RB. RAMLINGAM VERSUS RB. BHUVANESWARI [2009 (1) TMI 548 - SUPREME COURT] noticed that the Courts should adopt liberal approach where delay is of short period whereas the proof required should be strict where the delay is inordinate. Further, it was also observed that judgments dealing with the condonation of delay may not lay down any standard or objective test but is purely an individualistic test. The court is required to examine while adjudicating the matter relating to condonation of delay on exercising judicial discretion on individual facts involved therein - The petitioner is required to establish that in spite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. The explanation furnished by the petitioner, as noticed hereinbefore, being plausible, leads to the conclusion that there was sufficient cause for delay in filing the reference application. Once that was so, the application for condonation of delay ought to have been allowed. The delay of four months in filing reference application is condoned by holding that there was sufficient cause for condonation of delay - the matter is remitted to the Board/respondent No.2 to redecide the reference application in accordance with law - condonation application allowed.
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