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TMI Blog2023 (1) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... er the matter was referred to law department for obtaining its approval and necessary orders thereupon were passed on 21st June, 2012 and revision itself was thereafter filed on 29th November, 2012. Office has reported a delay of two years as on 29th November, 2012 i.e. the date of filing of revision. It is submitted that state entities are on separate footing from an individual and ample leeway is required to be granted to state entities since it involves betting at various stages. Learned counsel has placed reliance on a number of judgments to buttress his submissions. The delay in filing revision has been considered by this Court in Sales/Trade Tax Revision Defective No.6 of 2020 (Commissioner Commercial Tax U.P. Lko. Vs. M/s. R.C. & S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered threadbare by the Apex Court in Postmaster General v. Living Media (India) Ltd., (2012) 3 SCC 563 : (2012) 2 SCC (Civ) 327 : (2012) 2 SCC (Cri) 580 : (2012) 1 SCC (L&S) 649 wherein the Apex Court after placing reliance on various earlier judgments of the Apex Court, including a few over which the learned Standing counsel has also placed reliance, held as under:- "27.It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers everyone under the same light and should not be swirled for the benefit of a few." Likewise, the Apex Court in the case of Union of India v. Central Tibetan Schools Admn., 2018 SCC OnLine Del 13371 has held as under:- 4.We have heard the learned Additional Solicitor General for some time and must note that the only error which seems to have occurred in the impugned order [Union of Indiav.Central Tibetan Schools Admn., 2018 SCC OnLine Del 13371] is of noticing that it is not an illiterate litigant because the manner in which the Government is prosecuting its appeal reflects nothing better! The mighty Government of India is manned with a large Legal Department having numerous officers and advocates. The excuse given for the delay is, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uda, (2021) 11 SCC 560] . The leeway which was given to the Government/public authorities on account of innate inefficiencies was the result of certain orders of this Court which came at a time when technology had not advanced and thus, greater indulgence was shown. This position is no more prevalent and the current legal position has been elucidated by the judgment of this Court in Postmaster General v. Living Media (India) Ltd.[Postmaster Generalv.Living Media (India) Ltd., (2012) 3 SCC 563 : (2012) 2 SCC (Civ) 327 : (2012) 2 SCC (Cri) 580 : (2012) 1 SCC (L&S) 649] Despite this, there seems to be a little change in the approach of the Government and public authorities. 7. We have also categorised such kind of cases as "certificate cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is one more case of what we have already categorised as "certificate cases" and we do not delve further, as the purpose seems just to bring the matter to the Courts to put a closure to the same without giving any cogent explanation for condonation of delay in terms of Postmaster General v. Living Media (India) Ltd. (supra). 3.We have also examined the case on merits despite the aforesaid and find that a correct view has been taken by the Tribunal as the Department itself is treating the assessee in the same manner for subsequent years so far as classification is concerned. 4.We are thus of the view that for both the aforesaid reasons, the appeal is not liable to be entertained. The appeal is dismissed accordingly." Considering the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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