9911796707
TMI Blog2009 (5) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 of 368.16 acres in excess of the ceiling limit. The tribunal opined that 2820 acres are exempted lands. After deducting the tenanted lands and exempted lands, the Tribunal ultimately held that an area of 530.16 acres has to be taken into considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, 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 to fraud and since there was a delay of 14 years in filing the review petition even after the Deputy Commissioner allegedly discovered the alleged fraud on 10.2.2003 the delay in filing the review petition which was in fact filed on 8.10.2004 has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 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 Rs. 50.41 crore were dismissed by this Court and 3 cases involving Rs. 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 Panel Counsel; and filing of appeal by the CCE. The total period of delay varied. from 119 to 691 days. Some of the illustrative cases are discussed below: - (i) Delay by Panel Counsel The CEGAT set aside (March 1997) an order issued by CCE in April 1992 confirming demand of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Rs. 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. The question is whether such delay, should result in the negation of the state's claim and at the cost of the interest of the members of the public whose cause has not been carefully espoused. It is submitted by the appellant-State that in such cases, delay must be visited with consequences but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 understanding the implications dealt with the matter in a very casual and lethargic manner. It is a matter of concern that in very serious matters action is not taken as required under law and the appeals/petitions are filed after long lapse of time. It is a common grievance that it is so done to protect unscr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the Government placed the Government in a predicament and that it was one of those cases where the mala fides of the officers should not be imputed to Government. It relied upon and trusted its law officers. Lindley, M.R., in the In re National Bank of Wales Ltd. (1899) 2 Ch. 629 at p.673 observed, though ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
