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A. PRATHAP Versus THE COMMERCIAL TAX OFFICER, KOLLAM AND OTHERS

Condonation of delay - Kerala Value Added Tax Act - validity of justification offered by the petitioner for the delay - Held that: - the decision in the case of M/s. S.F. DYES REP. BY ITS PARTNER RAVINDRA ARORA. Versus THE AGRL. INCOME TAX AND COMMERCIAL TAX OFFICER and others [2015 (3) TMI 1217 - KERALA HIGH COURT] has been relied upon. - The appellate authority has not considered the application for condonation of delay filed by the petitioner, in accordance with the principles laid down b .....

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on 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 appellate authority did not exercise his discretion in a valid manner and that the petitioner had offered a valid reason for justifying the de .....

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ner for the delay could not be accepted. In this connection, it is relevant to quote the following observations from the judgment of this Court dated 19.03.2015 in W.P(C).No.7577 of 2015, wherein while considering the legality of a similar order, this Court observed as follows: 2. In my view, the order of the Appellate Tribunal, in the delay condonation application preferred by the petitioner, does not reflect a consideration of the facts relevant for consideration of the issue of condonation of .....

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. 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 lega .....

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he principles that can broadly be culled out are: i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an application 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 .....

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lic justice and cause public mischief because the courts are required to be 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. Tha .....

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oncocted or the grounds urged in the application are fanciful, the courts should be vigilant not to expose the other side unnecessarily to face such a litigation. 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 .....

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