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2019 (5) TMI 3 - HC - VAT and Sales TaxCondonation of delay of 445 days in filing appeal - sufficient cause for condonation of delay present or not? - HELD THAT:- The law of limitation has been enacted which is based on public policy so as to prescribe time limit for availing 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 the remedy within the prescribed period. The Apex Court in ORIENTAL AROMA CHEMICAL INDUSTRIES LTD. VERSUS GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION & ANR. [2010 (2) TMI 1121 - SUPREME COURT OF INDIA] 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. There is no ground to condone the colossal delay of 445 days in filing the appeal. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case - In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. Delay cannot be condoned - application for COD dismissed.
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