Commissioner ,Commercial Tax v. M/s Om Prakash And Sons
Court: High Court of Uttarakhand
Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,HON'BLE MR. JUSTICE ALOK KUMAR VERMA
Judgment date:
Case summary
High Court of Uttarakhand judgment dated 2020-12-29. Commissioner ,Commercial Tax v. M/s Om Prakash And Sons. Read the judgment and case details on LawSphereX.
Judgment text
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Commercial Tax Revision No. 64 of 2017 Commissioner, Commercial Tax, Uttarakhand, Dehradun ....... Revisionist Vs. M/s Om Prakash & Sons ….... Respondent Shri Mohit Maulekhi, learned brief holder for the revisionist. th 29 December, 2020 Coram : Hon’ble Ravi Malimath, A. C. J. Hon’ble Alok Kumar Verma, J. Ravi Malimath, A. C. J. (Oral) There is a delay of 1878 days in filing the revision. It is submitted that after receiving the impugned order the matter was sent to the Secretary Finance, State of Uttarakhand for filing the present revision, who in turn granted permission to approach the Hon’ble High Court by filing a revision. It is stated that in the said process the delay has occasioned. We are shocked at the manner in which such an affidavit has been filed. It is unbecoming of an officer of the level of the Deputy Commissioner, Commercial Taxes to file such reckless affidavits.
The officer should know that a sufficient cause requires to be shown for condoning a delay of almost five years. Rather than making any effort to show a reasonable cause, a bald affidavit like this is filed. We fail to understand as to how the State can be so callous in filing such affidavits. In the absence of showing any sufficient cause, the question of delay has always been considered liberally by any court. However, considering it liberally does not mean to condone each and every delay. There has to be some reason or explanation offered in order to construe it as a sufficient cause for condoning delay. When no reason at all has been shown, such a delay cannot be condoned. Consequently, the application for condonation of delay (CLMA No. 8349 of 2017) is rejected. The revision consequently dismissed. (Alok Kumar Verma, J. ) (Ravi Malimath, A. C. J. ) SK/JKJ
Source: High Court of Uttarakhand. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.