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TMI Blog2024 (12) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the learned Single Judge in W.P. (S) No. 5725 of 2017. 2. It is stated in the application for condonation of said period of delay that the respondent came to know about the order dated 27.02.2023 passed in W.P.(S) No.5725 of 2017 on 16.03.2023 and no reason has been assigned for this delay. Thereafter, on 03.04.2023, it has been forwarded to the office of Deputy Secretary. Thereafter, on 25.04.2023 the same has been forwarded to Joint Secretary, Commercial Taxes Department, who in turn forwarded the same to the Secretary of the Department on 27.04.2023 for instruction. 3. It has been further stated that on 28.04.2023, the Secretary has directed to get instruction regarding filing appeal against the order passed by the learned Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he First Class Officer. On 11.01.2024, the file was further put up before the Principal Secretary of the Hon'ble Chief Minister and on 16.01.2024, he returned the same for taking opinion from the department of Personnel Administrative Reforms and Rajbhasha. After a gap of two months, the Department of Personnel Administrative Reforms and Rajbhasha, Government of Jharkhand returned the file on 11.03.2024 and suggested that since the matter concerned related with huge revenue loss and therefore, opinion of Finance Department is required. 7. Thereafter, the concerned department placed it before the Chief Secretary on 19.03.2024 who directed the Department to get opinion from the Finance Department and again the file was sent to the Finance De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt held: "25. We have already extracted the reasons as mentioned in the "better affidavit" sworn by Mr Aparajeet Pattanayak, SSRM, Air Mail Sorting Division, New Delhi. It is relevant to note that in the said affidavit, the Department has itself mentioned and is aware of the date of the judgment of the Division Bench of the High Court in Office of the Chief Postmaster v. Living Media India Ltd. as 11-9-2009. Even according to the deponent, their counsel had applied for the certified copy of the said judgment only on 8-1-2010 and the same was received by the Department on the very same day. There is no explanation for not applying for the certified copy of the impugned judgment on 11-9-2009 or at least within a reasonable time. The fact r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." Emphasis Supplied 11. These observations equally apply to the instant case where the applicant has acted in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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