TMI Blog2001 (6) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... he above decision that the present revisions have been filed. 2.. In the affidavit filed before the Tribunal, the revision petitioner stated that he was assessed under the Kerala General Sales Tax Act, 1963 and Central Sales Tax Act, 1956 for the assessment years 1985-86 to 1987-88. According to him, he had entrusted to one C. Neelakandan Kartha, Advocate, to file appeals against the orders of the Deputy Commissioner and he was under the impression that the latter had filed the appeals. When revenue recovery proceedings were initiated by the Revenue Recovery Authorities, he requested to move stay petitions before the Tribunal. But the Advocate was not prepared to file stay petitions. Therefore, the petitioner entrusted the papers to anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V.V. Asokan on the other hand opposed these tax revision cases. According to him, as a matter of fact, when the assessee approached this Court, he had not filed stay petitions. The judgment of this Court was reviewed and this Court was of the view that the petitioner had committed contempt and mulcted him with costs. According to the learned counsel, the conduct of the petitioner does not deserve any sympathy from this Court and the orders passed by the appellate authority need not be interfered. 5.. We referred to the records in O.P. No. 15178 of 1999. It is true that the order was reviewed. But there is an observation by this Court directing the Tribunal to decide the appeal and the petition to condone the delay in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose for the existence of the institution of courts. It is common knowledge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But the message does not appear to have percolated down to all the other courts in the hierarchy. And such a liberal approach is adopted on principle as it is realised that: 1.. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2.. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to want of acceptable explanation whereas in certain other cases delay of very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient it is the result of positive exercise of discretion and normally the superior court should not disturb such finding, much less in revisional jurisdiction, unless the exercise of discretion was on wholly untenable grounds or arbitrary or perverse." Again in paragraph 11 of the above decision, the Supreme Court observed as follows: "Rules of limitation are not meant to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to him, he has been directed to pay tax which he was not bound to pay and on the ground of delay the Tribunal has shut the doors against him. Of course, if the petitioner had been negligent or irresponsible, the court cannot come to his succour. Here, we find some truth in what the petitioner had stated in so far as he has approached this Court by filing original petition. It would have been better, if some evidence was given regarding his case that the particular advocate did not file appeals. But the court can take judicial notice of the difficulty in getting such affidavits. 10.. After considering the facts and circumstances of the case, we are of the view that the Tribunal went wrong in dismissing the petitions to condone the delay. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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