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2014 (3) TMI 1223 - GUJARAT HIGH COURTSeeking condonation of delay of 342 days in filing appeal - Court has power to condone the delay or not - sufficient explanation rendered by the applicant for the delay caused in filing the appeal or not. Power of the High Court to condone the delay in the Tax Appeal presented under section 78 of the Act - HELD THAT:- Section 84 of the Act empowers the Court competent to hear the appeals under section 78 of the Act and to accept such appeals after the period of limitation has expired, provided that the Court is satisfied that the appellant had sufficient cause for not preferring the appeal within the period of limitation. It is true that in section 84 of the Act, the reference is to the Appellate Authority of the Tribunal. There is no specific mention to the High Court. Nevertheless what is of significance is that such power to condone the delay on being satisfied that the appellant had sufficient cause preventing him from preferring appeal, is available in the case of an appeal preferred under section 78 of the Act also. Section 78 of the Act, pertains to an appeal to the High Court. Under the circumstances, the legislature intended to empower the High Court also to condone the delay for sufficient cause in the case of appeals filed under section 78 of the Act. This is precisely what this Court in the case of Rama News Print and Papers Ltd. [2011 (1) TMI 1276 - GUJARAT HIGH COURT] held that 'the contention raised on behalf of the respondent that the High Court has no power to condone the delay in respect of an appeal preferred under section 78 of the Act, does not merit acceptance and is, accordingly, rejected'. Sufficient explanation for delay or not - HELD THAT:- Considering the administrative processes involved and the substantial revenue implication of Rs. 21 crore, it is noted that similar delays had been condoned in previous cases involving significant tax amounts, such as State of Gujarat v. Tolat Electronics [2015 (3) TMI 257 - GUJARAT HIGH COURT] and State of Gujarat v. Welspun Gujarat Stahl Rohren Ltd. [2013 (3) TMI 626 - GUJARAT HIGH COURT] where the delay was condoned on account of public interest. The delay is condoned in filing both the appeals on condition that the applicant pays costs of Rs.25,000/- in each of the appeals, which shall be done latest by April 30, 2014 - Application disposed off.
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