TMI Blog2013 (12) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal to the Finance Department to get the approval of the Government to file the Tax Appeal. After receiving the approval from the Finance Department, all the papers along with the judgement/order are to be submitted to the office of the Government Pleader, High Court to file tax appeal. That thereafter, the office of the Government Pleader, High Court, after receiving the papers, prepares the appeal and gets approved the draft of appeal and then files the tax appeal before this Court. It is submitted that while undergoing the administrative procedure, the delay has been occurred. 2.1. Mr.Jaimin Gandhi, learned Assistant Government Pleader has further submitted that the implementation/execution of the impugned order, is likely to adversely effect the similar dealers in whose cases large amount of revenue is involved. It is further submitted that in the present case itself revenue amount involved is approximately ₹ 4.51 Crores. It is submitted that thus in the case of the assessee itself the impugned judgment and order passed by the Tribunal would have a permanent effect. Under the circumstances, relying upon the decision of the Hon'ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanitary Wares Ltd. OJCA No.124 of 2012 with other allied matters decided on 27.08.2012 (2) State of Gujarat vs. Welspun Gujarat Stahl Rohren Ltd. OJCA No.253 of 2012 decided on 15.03.2013 (3) Welspun Gujarat Stahl Rohren Ltd. vs. State of Gujarat MCA No.64 of 2013 decided on 12.04.2013 Making above submissions and relying upon above decisions, it is requested to dismiss the present application. 4. Heard Mr.Jaimin Gandhi, learned AGP appearing on behalf of the applicant - State of Gujarat and Mr.S.N.Thakkar, learned advocate appearing on behalf of the respondent - assessee. 4.1. At the outset it is required to be noted that in the present case the duty liability involved is approximately ₹ 4.51 Crores which is a very big amount. Identical question came to be considered by the Division Bench of this Court in the case of Welspun Gujarat Stahl Rohren Ltd. (Supra) and considering the large amount of the revenue involved and considering the decision of the Hon'ble Supreme Court in the case of the West Bengal Infrastructure Development Finance Corporation Ltd. (Supra), the Division Bench has condoned the delay of 732 days which was sought on similar grounds. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erited bureaucratic methodology imbued with the note-making, file-pushing, and passing on the buck ethos, delay on its part is less difficult to understand though more difficult to approve. The State which represents collective cause of the community, does not deserve a litigant nongrata status. The courts, therefore, have to be informed with the spirit and philosophy of the provision in the course of the interpretation of the expression of sufficient cause. Merit is preferred to scuttle a decision on merits in turning down the case on technicalities of delay in presenting the appeal. Delay as accordingly condoned, 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 Prabha v. Ram Parkash Kalra (1987 Supp SCC 339), this Court had held that the court should not adopt an in justice 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. Spl. Land Acquisition Officer (1988 (2) SCC 142), it was held that no general pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly condoned. 15. It is axiomatic that decisions are taken by officers/agencies proverbially at slow pace and encumbered process of pushing the files from table to table and keeping it on table for considerable time causing delay intentional or otherwise is a routine. Considerable delay of procedural redtape in the process of their making decision is a common feature. Therefore, certain amount of latitude is not impermissible. If the appeals brought by the State are lost for such default no person is individually affected but what in the ultimate analysis suffers, is public interest. The expression sufficient cause should, therefore, be considered with pragmatism in justice oriented approach rather than the technical detection of sufficient cause for explaining every day's delay. The factors which are peculiar to and characteristic of the functioning of the governmental conditions would be cognizant to and requires adoption of pragmatic approach in justice oriented process. The court should decide the matters on merits unless the case is hopelessly without merit. No separate standards to determine the cause laid by the State visavis private litigant could be laid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Supra) and Duncans Tea Ltd. (Supra) has condoned the delay by imposing heavy cost upon the applicant herein - State of Gujarat. 4.2. Now, so far as the reliance placed upon the decision of the Hon'ble Supreme Court in the case of Postmaster General (Supra) by the learned counsel appearing for the respondent assessee is concerned, it is required to be noted that the decision of the Hon'ble Supreme Court in the case of West Bengal Infrastructure Development Finance Corporation Ltd. (Supra) is of three Judges Bench and decision in the case of Postmaster General (Supra) is of two Judges Bench. It is also required to be noted that so far as the decision of the Hon'ble Supreme Court in the case of West Bengal Infrastructure Development Finance Corporation Ltd. (Supra) is concerned, it is directly on the point with respect to the tax matters and in the said decision it is specifically observed by the Hon'ble Supreme Court that in all such cases where the delay is on the part of the department, the High Court to consider imposing cost but certainly it should examine the merits and should not dispose of the cases merely on the ground of delay particularly when the huge s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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