TMI Blog1995 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ner") filed three petitions under section 42(1) of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act") for referring certain questions of law arising out of the orders of the Tribunal to this Court for opinion. These petitions were dismissed on October 15, 1985. Copies of the orders passed in the three petitions were supplied to the petitioner on November 20, 1985. Instead of filing three separate petitions under section 42(2) of the Act, for issuing a mandamus directing the Tribunal to make a reference to the High Court for its opinion, petitioner filed one joint petition, i.e., S.T.C. No. 1 of 1986, for all the three assessment years, i.e., 1970-71, 1971-72 and 1972-73. Respondent-assessee filed an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w together with the statement of the case for the opinion of this Court: "Whether, on the facts and circumstances of the case, the Tribunal was right in setting aside the order of the Additional Excise and Taxation Commissioner-II dated December 12, 1983 passed under section 40 of the Haryana General Sales Tax Act, 1973?" Tribunal has sent the above question of law along with the statement of the case, which is now numbered as G.S.T.R. No. 14 of 1988. Counsel appearing for the respondent-assessee argued that S.T.C. No. 1 of 1986 was taken to be for the assessment year 1970-71 and the petitions for the assessment years 1971-72 and 1972-73 would be deemed to have been dismissed as withdrawn. Relying upon order 23, rule 1, Civil Proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advice, did file a joint petition for all the three assessment years and on pointing out the mistake on July 25, 1986, filed the present petition on September 16, 1986, before the disposal of S.T.C. No. 1 of 1986 on October 15, 1986. This Court had ordered that S.T.C. No. 1 of 1986 be treated to have been filed for the assessment year 1970-71 only and did not observe anything about the subsequent assessment years. There was no culpable negligence or mala fide on the part of the petitioner in filing the petition at a belated stage. Petitioner did not stand to gain or benefit by resorting to delay. Refusing to condone the delay, as in the case in hand, would result in a meritorious matter being thrown out at the very threshold and the cause o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is expected to do so. Making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the appeal. The fact that it was the 'State' which was seeking condonation and not a private party was altogether irrelevant. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even-handed manner. There is no warrant for according a stepmotherly treatment when the 'State' is the applicant praying for condonation of delay. In fact experience shows that on account of an impersonal machinery (no one in-charge of the matter is directly hit or hurt by the judgment sought to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in S.T.C. No. 1 of 1986, pertaining to the earlier assessment year. In view of the above, it is held that the following question of law does arise from the order of the Tribunal: Whether, on the facts and circumstances of the case, the Tribunal was right in setting aside the order of the Additional Excise and Taxation Commissioner-II dated December 12, 1983 passed under section 40 of the Haryana General Sales Tax Act, 1973?" Tribunal is, accordingly, directed to refer the abovesaid question of law together with the statement of the case for opinion of this Court, within a period of three months from today. On receipt of the reference from the Tribunal, the same be put up along with G.S.T.R. No. 14 of 1988. Applications allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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