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2016 (10) TMI 439

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..... idered within a period of two months - petition disposed off - decided in favor of petitioner. - W.P.(C).No.3324 Of 2016 - - - Dated:- 28-1-2016 - MR. A.K.JAYASANKARAN NAMBIAR, JJ. FOR THE PETITIONER : ADVS.SRI.V.DEVANANDA NARASIMHAM, SRI. P.H.RIYAS, SRI.M.FASALUDEEN FOR THE RESPONDENT : GOVERNMENT PLEADER SMT.LILLY K.T. JUDGMENT The challenge in the writ petition is against Ext.P8 order of the 2nd respondent that dismisses a delay condonation application, and consequently the appeal preferred by the petitioner, against an assessment order for the assessment year 2008-2009 under the Kerala Value Added Tax Act. The learned counsel for the petitioner would submit that while passing Ext.P8 order, the 2nd respondent appel .....

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..... ted that, when substantial justice and technicalities are pitted against each other, then the cause of substantial justice deserves to be preferred. There are cases where the conduct of a party must also be gone into, and where it is established that the conduct of the litigant party is not such as would indicate that he was negligent or callous in pursuing the matter before the Forum, and further, the delay was not so huge as would cause substantial prejudice or harm to the opposite side, the situation would normally call for a condonation of the delay. The legal principle that informs such decisions is that, as far as possible, in a legal arena, the attempt must always be to enable a consideration on merits rather than to throw out the ma .....

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..... vigilant so that in the ultimate eventuate there is no real failure of justice. 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, behavior and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weigh .....

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..... pt of judicial discretion, yet a conscious effort for achieving consistence and collegiality of the adjudicatory system should be made as that is the ultimate institutional motto. d) The increasing tendency to perceive delay as a non-serious matter and, hence, lackadaisical propensity can be exhibited in a non-challant manner requires to be curbed, of course, within legal parameters. On a consideration of Ext.P8 order that is impugned in the instant case, I am of the view that, the 2nd respondent appellate authority has not considered the application for condonation of delay filed by the petitioner, in accordance with the principles laid down by this court and the Supreme Court. Accordingly, I quash Ext.P8 order and direct the 2nd re .....

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