TMI Blog2022 (9) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... ere being no plausible and cogent reasons for condoning the delay, the application for condonation of delay is rejected - revision dismissed. - Sales/Trade Tax Revision Defective No. - 56 of 2019 - - - Dated:- 12-9-2022 - Hon'ble Abdul Moin, J. For the Revisionist : C.S.C. For the Opposite Party : Mudit Agarwal ORDER HON'BLE ABDUL MOIN, J. Despite the order of this Court dated 22.08.2022, no rejoinder affidavit has been filed by the revisionist to the objections filed by the respondent to the application for condonation of delay in filing the revision. Accordingly, the Court proceeds to decide the C.M. Application No.70798 of 2019- Application for condonation of delay. Heard learned Additional Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the casual and lethargic attitude of the officials which prevails in the Department, on the part of the Officers concerned. In the instant case the delay, as already indicated above, is of two years seven months and eight days. This Court in the case of M/s. R. C. Sons (supra) , has held as under:- 7. Having heard the learned counsel appearing for the contesting parties and having perused the reasons indicated in the application for condonation of delay it emerges that the order of the learned Tribunal is dated 23.04.2019. The revision itself has been filed after a delay of 163 days. The reasons have been indicated in paragraphs 3 to 8 of the said application by indicating that initially a proposal had been sent for filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a wing of the Government is a party before us. 28.Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bona fides, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody, including the Government. 29.In our view, it is the right time to inform all the government bodie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le appeals in time and set their house in order so far as the Legal Department is concerned, more so as technology assists them. This appears to be falling on deaf ears despite costs having been imposed in a number of matters with the direction to recover it from the officers responsible for the delay as we are of the view that these officers must be made accountable. It has not had any salutary effect and that the present matter should have been brought up, really takes the cake! 6. The aforesaid itself shows the casual manner in which the petitioner has approached this Court without any cogent or plausible ground for condonation of delay. In fact, other than the lethargy and incompetence of the petitioner, there is nothing which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive is to complete a mere formality and save the skin of the officers who may be in default in following the due process or may have done it deliberately. We have deprecated such practice and process and we do so again. We refuse to grant such certificates and if the Government/public authorities suffer losses, it is time when officers concerned responsible for the same, bear the consequences. The irony, emphasised by us repeatedly, is that no action is ever taken against the officers and if the Court pushes it, some mild warning is all that happens. 8. Looking to the gross negligence and the impunity with which the Union of India had approached this Court in a matter like this, we consider it appropriate to impose special costs of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plausible reason has been indicated by the revisionist in filing the instant revisions. 13. A perusal of paragraphs 3 to 8 of the application of condonation of delay would indicate that a very cavalier and casual attitude has been shown by the revisionist in filing the instant revision inasmuch as file and papers/permissions have been shunted from one desk to the other. Even though the file has reached the ultimate destination for drafting of the revision i.e to the concerned learned counsel for drafting of the revision in August, 2019 yet it has taken more than four months for the revision to be drafted despite limitation period of three months being prescribed under the statute for filing of a revision. All these facts indicate th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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