TMI Blog2013 (7) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State of Gujarat to condone the delay of 1222 days in preferring the tax appeal challenging the judgment and order dated 31.08.2009 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Revision Application No.53/2009. [2.0] Ms. Shruti Pathak, learned Assistant Government Pleader appearing on behalf of the applicant State of Gujarat has submitted that the delay has been explained in support of the prayer to condone the delay. It is submitted that after the judgment and order passed by the Tribunal was received by the Department on 14.09.2009, the proposal to file the tax appeal against the said judgment was sent to the Finance Department on 17.05.2010. That the Finance Department, Gandhinagar granted permission on 17.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppose 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 Hon ble Supreme Court in the case of Postmaster General Ors. vs. Living Media India Ltd. Anr. reported in (2012)3 SCC 563, it is requested to dismiss the present application. [4.0] Heard Ms. Pathak, learned AGP appearing on behalf of the applicant and Shri Manish Kazi, learned advocate appearing on behalf of the respondent. At the outset it is required to be noted that in the present case, the amount involved is ₹ 2,48,40,578/, which is a very big amount. Identical question came to be considered by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Supreme Court in case of Commissioner of Income Tax vs. West Bengal Infrastructure Development Finance Corporation Ltd, reported in [2011] 334 ITR 269 (SC), in which it was observed thus : 5. Looking to the amount of tax involved in this case, we are of the view that the High Court ought to have decided the matter on the merits. In all such cases where there is delay on the part of the Department, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed, 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 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 substantial justice and generally delays in preferring the appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of delay. In litigations to which Government is a party, there is yet another aspect which, perhaps, cannot be ignored. If appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 and Ors. (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 standard of proof sometimes fail to protract public justice, and it would result in public mischief by skilful management of delay in the process of filing an appeal. It could thus be seen that though like any other litigant, the State authorities are also equally bound by the law of limitation, recognizing certain elements of public interest and the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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