TMI Blog2014 (7) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... ty amount involved in the appeal is also substantially large. Considering these aspects of the matter, delay is condoned by awarding cost - Following decision of Special Tehsildar, Land Acquisition, Kerala v. K.V. Ayisumma [1996 (7) TMI 551 - SUPREME COURT] - Delay condoned. - Civil Application No. 436 of 2013 - - - Dated:- 6-9-2013 - SHAH M.R. AND SONIA GOKANI, JJ. JUDGMENT:- The judgment of the court was delivered by M.R. SHAH J.- The present application under section 5 of the Limitation Act has been preferred by the State of Gujarat to condone the delay of 210 days in preferring the tax appeal challenging the judgment and order dated September 27, 2012 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Second Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court in the case of State of Gujarat v. Welspun Gujarat Stahl Rohren Ltd. [2013] 1 VST-OL 558 (Guj) rendered in Civil Application No. 253 of 2012, it is requested to condone the delay. Shri S.N. Thaker, learned advocate appearing on behalf of respondent has tried to oppose the present application by submitting that the delay has not been properly explained at all. It is submitted that there is a huge delay which has not been explained sufficiently therefore, relying upon the decision of the honourable Supreme Court in the case of Office of the Chief Post Master General v. Living Media India Ltd. reported in [2012] 54 VST 188 (SC); [2012] 3 SCC 563, it is requested to dismiss the present application. Heard Shri Jaimin Gandhi, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Due to heavy work load and shortage of staff, considerable time was consumed in the office of the Government Pleader in drafting such appeal. It is contended that the appeal involves substantial question of law. Simultaneously, we also notice that the duty amount involved in the present case is in excess of ₹ 6 crores. In our opinion, looking to the nature of delay, explanation rendered by the appellant in various affidavits and the tax impact in the appeal, we would be inclined to condoned the delay. We would not in the case of this nature, like to dismiss the State appeal without consideration on merits. The applicant has correctly placed reliance on the observation of the Supreme Court in case of Commissioner of Incometax v. Wes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the order was set aside and the matter was remitted to the High Court for disposal on merits after affording opportunity of hearing to the parties. In Smt. Prabha v. Ram Parkash Kalra [1987] Supp SCC 339, this court had held that the court should not adopt an injustice-oriented approach in rejecting the application for condonation of delay. The appeal was allowed, the delay was condoned and the matter was remitted for expeditious disposal in accordance with law. 14. In G. Ramegowda, Major v. Special Land Acquisition Officer [1988] 2 SCC 142, it was held that no general principle saving the party from all mistakes of its counsel could be laid. The expression sufficient cause must receive a liberal construction so as to advance subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbered, as they are, by a considerable degree of procedural red-tape in the process of their making. A certain amount of latitude is, therefore, not impermissible. It is rightly said that those who bear responsibility of Government must have a little play at the joints . Due recognition of these limitations on governmental functioning-of course, within reasonable limits-is necessary if the judicial approach is not to be rendered unrealistic. It would, perhaps, be unfair and unrealistic to put Government and private parties on the same footing in all respects in such matters. Implicit in the very nature of Governmental functioning is procedural delay incidental to the decision making process. The delay of over one year was accordingly condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission for settlement. In the event of decision to file appeal needed prompt action should be pursued by the officer responsible to file the appeal and he should be made personally responsible for lapses, if any. Equally, the State cannot be put on the same footing as an individual. The individual would always be quick in taking the decision whether he would pursue the remedy by way of an appeal or application since he is a person legally injured while State is an impersonal machinery working through its officers or servants. 16. The above position was highlighted in State of Haryana v. Chandra Mani [1996] 3 SCC 132 and Special Tehsildar, Land Acquisition, Kerala v. K.V. Ayisumma [1996] 10 SCC 634. It was noted that adoption of strict s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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