TMI Blog2000 (11) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... Before us the order of the Tribunal is not shown to be perverse or suffering from the vice of violation of principles of natural justice. - Civil Appeal No. 6612 of 2000, - - - Dated:- 20-11-2000 - SYED SHAH MOHAMMED QUADRI AND PHUKAN S.N. JJ. O.P. Gaggar, Advocate, for the respondent. Ravi P. Mehrotra, R.C. Verma and Vivek Vishnoi, Advocates, for the appellants. -------------------------------------------------- The Judgment of the Allahabad High Court (S.L. SARAF, J.) dated November 19, 1997 in U.P. PAPER CORPORATION P. LTD. v. TRADE TAX TRIBUNAL was as follows: S.L. SARAF, J.- It appears that the order was passed by the Deputy Commissioner (Appeals), Lucknow, on June 16, 1987. The copy of the said order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the matter, I do not consider the application filed by the department under section 5 of the Limitation Act as showing sufficient cause for granting condonation of delay in filing the appeal. 2.. Learned counsel for the applicant, Sri Bharat Ji Agarwal relied upon a decision of the Supreme Court reported in AIR 1998 SC 2276; (1997) 8 JT 189 (SC) (P.K. Ramachandran v. State of Kerala), wherein it has been observed as follows: "Law of limitation may harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribe and the courts have no power to extend the period of limitation on equitable grounds." 3.. In the instant case no reasonable or satisfactory explanation for delay in filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, having been satisfied with the reasons for the delay exercised discretion vested in him under law by condoning the delay, it was not a fit case for judicial review by the High Court in exercise of its jurisdiction under article 226 of the Constitution of India unless of course the order impugned is a perverse order or is passed in violation of the principles of natural justice. 4.. Now adverting to the merits of the case, a perusal of the application shows that the reason for the delay in filing the appeal before the Tribunal was that after the Deputy Commissioner (Appeals), Lucknow Zone, disposed of the appeal, the order was despatched to a different authority and at a different place, the State Representative at Agra who did not fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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