9911796707
TMI Blog2011 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... 383 days in filing the tax revision case. The application is accompanied by an affidavit deposed by the Deputy Commissioner and State Representative on June 27, 2011. As it is vague and does not give even the barest details as to sufficient cause, we permitted the Special Counsel for Commercial Taxes to file better affidavit. A better affidavit, being USR No. 561 of 2011, is filed before us. It is stated therein that the certified copy of the order dated December 1, 2009 in T.A. No. 142 of 2005 passed by the Sales Tax Appellate Tribunal (STAT) was received on February 3, 2010, and that the Commissioner of Commercial Taxes (CCT) constituted Tax Revision Cases Committee (TRC Committee) to examine the orders of the STAT with a view to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a committee to examine the orders of the S.T.A. T. with a view to decide whether to file TRC's or accept the same. The following officers in the office of the Commissioner of Commercial Taxes will comprise the committee. 1. Additional Commissioner (CT) (Legal) 2. Joint Commissioner (CT) (General) 3. Joint Commissioner (CT) (Legal) 4. State Representative/Additional State Representative before S.T.A.T. The committee can co-opt any other officer as depending upon the importance of the cases. The committee may invite city Deputy Commissioners whenever cases relating to city divisions come up for discussion. In case of very important cases, the concerned outstation Deputy Commissioners can also be invited with the permission of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be taken thereon expeditiously. All these are ignored. The submission of the Department, therefore, cannot be accepted. The proviso to sub-section (1) of section 22 of the Act enables this court to admit a tax revision case after the period of ninety days if it is satisfied that the aggrieved person had "sufficient cause" for not referring the petition within the period. The language in section 5 of the Limitation Act is also in similar terms, i.e., "any appeal or application . . . may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he had 'sufficient cause' for not preferring the appeal or making application within such period". A voluminous case law is available on interpreta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or inaction on the part of the applicant, to whom want of bona fide is imputable. There can be instances where the court should condone the delay; equally there would be cases where the court must exercise its discretion against the applicant for want of any of these ingredients or where it does not reflect 'sufficient cause' as understood in law. (Advanced Law Lexicon, P. Ramanatha Aiyar, Second Edition, 1997). The expression 'sufficient cause' implies the presence of legal and adequate reasons. The word 'sufficient' means adequate enough, as much as may be necessary to answer the purpose intended. It embraces no more than that which provides a plenitude which, when done, suffices to accomplish the purpose intend ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
