TMI Blog2009 (5) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to take note of the State's case before the High Court. 3. The records disclose that the agricultural lands to the extent of 50.89 acres, 30.00 acres, 462.00 acres, 3485.83 were purchased through registered partnership firm M/s Y. Moideen Kunhi Company. All the lands are sub- divisions of Sy. No.146 of Neriya Village, Puttur Taluk. 4. The declaration under Section 66 (4) of the Karnataka Land Reforms Act, 1961(hereinafter referred to as the `Act') was filed by the three partners of the firm i.e.. respondent Nos. 1,2 and 3 herein for determination of the excess holding. In the very declaration it is stated that the lands being the plantation lands, are exempted under Section 104 of the Act. It is further mentioned therein that all the declarants are the partners of the firm, having 1/3rd share in the properties purchased and that the declarants have furnished the declaration without prejudice to their contentions that the provision of the Act and the provisions of the Karnataka Ordinance No. 11 of 1975 are not applicable to the aforesaid lands. The Land Tribunal, Belthangady by the order dated 27.9.1982, held that the declarants are holding the lands to an extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands have been surrendered, is also a fraud practiced on the Court inasmuch as the declarants have not actually surrendered the excess lands; that the learned Judge who decided W.P. No. 10920/1983 has opined that the Tahsildar being the Government official, there was no need to send notice to the State or other officials, that when the Tahsildar who is directly concerned with the case has practiced fraud, learned Judge should have issued notice to the Deputy Commissioner or Revenue Secretary; that the learned Judge while disposing of W.P. No. 10920/1983 has opined that the declarants claim the lands not as partners but in their personal capacity which is an error apparent on the face of the record as the declaration itself has been filed as the partners of firm; that fraud vitiates everything and therefore the order passed by the Tribunal as well as by the High Court in W.P. No. 10920/1983 are null and void as they are obtained by the declarants by practicing fraud. Therefore the review petition was filed. 7. Stand of the respondents on the other hand was that no fraud was committed by the respondents or by the Secretary of the Land Tribunal. Error of judgment cannot be equated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, must ensure that all the documents including the original certified copy of the CEGAT order, photocopies of the order-in-original order-in-appeal alongwith application for condonation of delay are enclosed with the proposal sent to the Board for filing civil appeal before the this court. The time limit prescribed for review by the Commissionerate is 10 days from the date of receipt of certified copy of the order. The processing of case at the Board's office includes drafting, vetting and finalisation of appeal. The jurisdictional Commissioner within 60 days may file the appeal from the date of receipt of the CEGAT orders in the Commissionerate of Central Excise. 14. Test check of the records, in 16 Commissionerates of Central Excise, revealed that 32 appeals filed by the department involving revenue of ₹ 50.41 crore were dismissed by this Court and 3 cases involving ₹ 2.00 crore by CEGAT on account of abnormal delays in filing of the appeals. Audit scrutiny revealed that delays had occurred at all the stages viz. receipt of certified copy, submission of papers to the Board, examination of papers at Board's office, drafting of appeal by the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same case where it was held that CEGAT has no power to condone the delay. The main appeal filed in time (14 June 1993) was also dismissed by CEGAT on 21 July, 2000 on the ground that no appeal had been filed against the other noticee. The revenue involved in this case was ₹ 1.18 crore. (iv) Frivolous reasons for condonation In Hyderabad I Commissionerate of Central Excise, two appeals filed by the department against order of Commissioner (Appeals) on whether certain products manufactured by the assessees (M/s.Neyland Laboratories Limited and M/s. Aurbindo Pharma Ltd.) are bulk drugs under `Drugs and Cosmetics Act', were dismissed (17 August 2002) by CEGAT as time barred as there was a delay of 48 days in filing the appeals. The reasons put forth by the department that the new Collector of Central Excise needed time to familiarize to the work were not accepted. Failure to file an appeal before CEGAT in time resulted in dismissal of the appeal involving revenue of ₹ 81.81 lakh. 15. It is submitted that even with the introduction of safeguards against delay in the process, in an occasional case delay occurs which is inexplicable in normal circumstances. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to advise the petitioner to file special leave petition. As we view this order, having invited the petitioner to file the special leave petition, it is no longer advisable or appropriate for us to retrace back the step put forward by the three- member Bench. It is significant to recall that the writ application was dismissed on 5-2-1962 and the moment Moti Ram Deka case appeared on the scene, the appellant or 24-2-1964, within limitation, brought forward his suit which got strengthened by Gurdev Singh case appearing within a couple of months of its filing. The appellant-special leave petitioner was thus bona fide pursuing an appropriate remedy for all these years. In these circumstances, we think that an appropriate case for condonation of delay of the intervening period has been made out. We, therefore, allow CC 11644 of 1991 and condone the long durated delay in these exceptional circumstances. On doing so, we grant leave to appeal. The appeal thus arising and the Civil Appeal No. 632 of 1975 may now be disposed of together.... 17. On perusal of the explanation offered it is clear that the officials who were dealing with the matter have either deliberately or without unders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the officers were clearly at cross-purposes with it. Therefore, in assessing what, in a particular case, constitutes sufficient cause for purposes of Section 5, it might, perhaps, be somewhat unrealistic to exclude from the considerations that go into the judicial verdict, these factors which are peculiar to and characteristic of the functioning of the government. Governmental decisions are proverbially slow encumbered, as they are, by a considerable degree of procedural red tape in the process of their making. A certain amount of latitude is, therefore, not impermissible. It is rightly said that those who bear responsibility of Government must have a little play at the joints . Due recognition of these limitations on governmental functioning -- of course, within reasonable 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. In the opinion of the High Court, the conduct of the law officers of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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