TMI Blog2015 (4) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrate what would be the tax effect in order to argue that the tax effect being considerable, delay should be considered more liberally. - Civil Application for condonation of delay is dismissed. - Condonation denied. - CIVIL APPLICATION (OJ) NO. 583 of 2014 - - - Dated:- 3-11-2014 - MR. AKIL KURESHI AND MR. VIPUL M. PANCHOLI, JJ. Mr. Jaimin Gandhi, AGP for the Appellant ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This application is filed by the State Government seeking condonation of delay of 2432 days in filing the Tax Appeal. The Tax Appeal is directed against the judgement dated 22.10.2007 passed by the Gujarat Value Added Tax Tribunal ( the Tribunal for short) in Appeal No.27/2005. The issue befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of assessment of the appellant. 3. Against this order, the State has preferred the present tax appeal. In the process there has been a delay of 2432 days for which this application for condonation of delay has been filed. Much of the content of this application is in the nature of formal declarations and reference to various decisions of the Supreme Court on the question of delay, principally that caused by the Government or its agencies. In order to explain such lengthy delay, all that has been stated in this application is as under : 6. The applicant further says that in the present case, the Tribunal passed the order on 22/10/2007 in Appeal No. 27 of 2005. The applicant states that the order dated 22/10/2007 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entire period. 5. The question is in such scenario, would it be possible to condone the delay. The answer has to be in the negative. Statutory provisions of limitations are principally aimed at assuring the litigating party that a certain decision of a Court would achieve finality, if not questioned within the period prescribed for filing the appeal. There would ofcourse be in most cases some flexibility, if the appellant who is late in preferring the appeal can explain by rendering sufficient cause for preferring appeal beyond the period of limitation. Such powers for condonation of delay come either with a maximum limitation beyond which delay simply cannot be condoned or in large number of cases without any limitation, thus essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hatsoever. The decision of this Court in case of State of Gujarat v. Tolat Electronics (supra), was rendered in facts of its own case. Each case for condonation of delay being substantially a question on fact, must rely on its own facts. In the present case, when we find that the State has rendered no explanation whatsoever for inordinate delay of six and half years, the course adopted by this Court in case of State of Gujarat v. Tolat Electronics (supra), would not deviate our opinion. However, the State has also not been able to demonstrate what would be the tax effect in order to argue that the tax effect being considerable, delay should be considered more liberally. Even presuming that we were to accept such proposition, delay itself be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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