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M/s Ghasi Ram Panna Lal Versus State of Haryana and another

2015 (10) TMI 1847 - PUNJAB AND HARYANA HIGH COURT

Condonation of delay - Delay of 761 days - Held that:- There is no denying the fact that the appellant has placed sufficient material on record before this Court in the form of medical treatment file of his daughter, Ms.Ritika Singla, aged around 26 years. The treatment started in the month of June, 2011 and the MRI report was prepared at Bangalore. Other materials have also been placed on record to show that she had been treated in various hospitals at New Delhi, including Sir Ganga Ram Hospita .....

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The illness was also of the period after the order was passed in March, 2011 and allegedly communicated in June, 2011.

Application was very specific and the delay was sought to be condoned on the ground of illness of his married daughter who had been treated at various hospitals all over the country and had been suffering from blood clot cancer disease. - Tribunal was not justified in not allowing the application for condonation of delay and the reasoning given to dismiss the appeal, .....

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l Vs. State of Haryana & another. Challenge in the present appeal is to the order dated 06.05.2014 (Annexure A7), passed by the Haryana Tax Tribunal, Chandigarh (for short, the 'Tribunal'), whereby it has failed to exercise its jurisdiction and declined to interfere in the Appellate Order dated 21.10.2013 (Annexure A5) vide which the Joint Excise & Taxation Commissioner (Appeals) Faridabad (for short, the 'JETC') had dismissed the appeal of the appellant, against the orde .....

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f the case would go on to show that the assessment was made on 29.03.2011 in the case of the appellant, who is a proprietary concern and a dealer, trading in iron & steel, cement & white cement and ACC sheets. Since no appeal was filed against the assessment order, the respondent-authorities imposed a penalty of ₹ 36,26,530/- on 13.08.2012. An appeal was filed before the JETC along with an application for condonation of delay against the order dated 29.03.2011 and the plea taken wa .....

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d remained occupied for a period of 2 years for getting her treated and thus, a sufficient case was sought to be made out on that ground. The medical file was to be produced during the hearing. The JETC dismissed the appeal on the ground that there was no sufficient ground or logical explanation shown why the appeal had not been filed within the specified period of limitation. The gross turn-over of the appellantfirm having increased to ₹ 3.07 crores during the assessment year 2007-08 show .....

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ned order dated 06.05.2014 (Annexure A7) by recording a finding that the appellant had not bothered about the filing of the appeal and he had no intention of doing the same and noticed that the limitation period was of 60 days from the date of communication and though under Section 5 of the Limitation Act, 1963, the Courts had power, in the totality of the events, did not interfere. The appellant has, thus, raised the following question of law: Whether on the facts and in the circumstances of th .....

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ed at Bangalore. Other materials have also been placed on record to show that she had been treated in various hospitals at New Delhi, including Sir Ganga Ram Hospital, Dr.Doda's Diagnostics & Healthcare and Medanta Hospital at Gurgaon. A perusal of the said record would go on to show that the patient was suffering from complication of blood flow in the femoral veins which had got compressed. The said fact was never specifically denied or controverted in any manner by the respondent-autho .....

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reasoning to deny the benefit of condonation of the delay caused cannot be held to be justified in the facts and circumstances of the case. The Apex Court in Collector, Land Acquisition, Anantnag Vs. Mst. Katiji (1987) 2 SCC 107 and G.Ramegowda, Major Vs. Special Land Acquisition Officer, Bangalore (1988) 2 SCC 142, has held that each and every days' delay is not to be explained and that the word 'sufficient cause' is an elastic term and if the explanation offered is not concocted, .....

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tion for condonation of delay, for the courts are not supposed to legalise injustice but are obliged to remove injustice. ii) The terms sufficient cause should be understood in their proper spirit, philosophy and purpose regard being had to the fact that these terms are basically elastic and are to be applied in proper perspective to the obtaining fact- situation. iii) Substantial justice being paramount and pivotal the technical considerations should not be given undue and uncalled for emphasis .....

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vii) The concept of liberal approach has to encapsule the conception of reasonableness and it cannot be allowed a totally unfettered free play. viii) There is a distinction between inordinate delay and a delay of short duration or few days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. ix) The conduct, behaviour and attitude of a party relat .....

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gation. xi) It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of law of limitation. xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of judicial discretion which is founded on objective reasoning and not on individual perception. xiii) The State or a public body or an entity representing a collective cause should be given some acceptable latitude. 1 .....

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