TMI Blog2013 (2) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Application No. 444 of 2012 - - - Dated:- 15-2-2013 - AKIL KURESHI AND SONIA GOKANI (MS.), JJ. For the Appellant : Ms. Maithli Mehta, Additional Government Pleader, ORDER :- The order of the court was made by MS. SONIA GOKANI J.- This is an application preferred for condonation of delay of 1,226 days in filing the present tax appeal challenging the order dated April 21, 2009 passed in Second Appeal No. 1097 of 2004 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad ( the Tribunal, for short). It is pleaded in the application by the applicant-State, thus: The applicant submits that the applicant has received the certified copy of the impugned judgment on May 7, 2009 and thereafter file was put up by the Commercial Tax Inspector on June 6, 2009. The applicant further submits that in his note, the incharge Government Agent-1 opined for challenging the above-mentioned judgment on October 29, 2009, which came to be received by the concerned branch of the applicant herein, on March 11, 2010. Thereafter, proposal was sent to the Finance Department on April 5, 2010 for challenging the said judgment of the honourable Tribunal. Sanction was received fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother aspect which, perhaps, cannot be ignored. If appeals brought by Government are lost for such defaults, no person is individually affected; but what, in the ultimate analysis, suffers is public interest. The decisions of the Government are collective and institutional decisions and do not share the characteristics of decisions of private individuals. . . . Therefore, in assessing what, in a particular case, constitutes 'sufficient cause' for purposes of section 5 of the Limitation Act, it might, perhaps, be somewhat unrealistic to exclude from the considerations that go into the judicial verdict, these factors which are peculiar to and characteristic of the functioning of the Government. Governmental decisions are proverbially slow encumbered, 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 a reasonable limit is necessary if the judicial approach is not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay, by holding that the concept of liberal approach and justice oriented approach cannot be employed to jettison the substantial law of limitation. In the words of the apex court: 26. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding the same to be unjustifiable. The concepts such as 'liberal approach', 'justice oriented approach', 'substantial justice' cannot be employed to jettison the substantial law of limitation. Especially, in cases where the court concludes that there is no justification for the delay. In our opinion, the approach adopted by the High Court tends to show the absence of judicial balance and restraint, which a Judge is required to maintain whilst adjudicating any lis between the parties. We are rather pained to notice that in this case, not being satisfied with the use of mere intemperate language, the High Court resorted to blatant sarcasms. The use of unduly strong intemperate or extravagant language in a judgment has been repeatedly disapproved by this court in a number of cases. Whilst considering applications for condonation of delay under section 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orced in its proper perspective. It is an equally settled principle of law that the provisions of a statute, including every word, have to be given full effect, keeping the legislative intent in mind, in order to ensure that the projected object is achieved. In other words, no provisions can be treated to have been enacted purposelessly. Furthermore, it is also a well-settled canon of interpretative jurisprudence that the court should not give such an interpretation to provisions which would render the provision ineffective or odious. Once the Legislature has enacted the provisions of Order 22, with particular reference to rule 9, and the provisions of the Limitation Act are applied to the entertainment of such an application, all these provisions have to be given their true and correct meaning and must be applied wherever called for. If we accept the contention of the learned counsel appearing for the applicant that the court should take a very liberal approach and interpret these provisions (Order 22, rule 9 of the CPC and section 5 of the Limitation Act) in such a manner and so liberally, irrespective of the period of delay, it would amount to practically rendering all these pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us . . . From the explanation rendered by the applicant, it can be noted that the same is in general terms. The Department appears to have sent a proposal to the Finance Department which had approved it on April 5, 2010 and after the same was received back along with necessary papers and orders permitting the office of the Government Pleader to file tax appeal, it appears that the tax appeal which was to be filed within the period prescribed under the law of limitation, came to be filed after a huge delay of 1,226 days. What is stated for explaining such delay is that due to Government administrative mechanism, within ..... 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