COMMISSIONER OF INCOME TAX KARNATAKA COMMISSIONER OF WEALTH TAX COCHIN Vs. CANARA BANK A K AZAD HAREKARS HOSPITAL AND MATERNITY HOME

JUDGEMENT

(1.) These special leave petitions by the Commissioners of Income Tax, Karnataka and Cochin are directed against the orders dated 10/7/1991, 6/2/1990 and 1 1/2/1991 respectively. As is not unusual in such special leave petitions by the Revenue, there are delays of 330 days, 286 days and 229 days respectively in filing these special leave petitions.

(2.) The explanations offered for these inordinate delays are, as the law on condonation of delay stands, merely to be referred to be rejected. But, when cases brought by or on behalf of the State are lost for such defaults what is endangered is, in the ultimate analyses, the public interest. This court has, on occasions in the past, indicated that government as a litigant is not and should not be treated in the same position as a private litigant for all purposes though the law of limitation is the same for both. This court has also pointed out that the decision to prefer an appeal is not an individual decision but an institutional decision and that government should be allowed some play at the joints. But that does not justify inordinate and unexplained delays. If officers in charge of the conduct of litigation on behalf of the government by reason of improper motives, collusion or gross negligence are found to act at cross-purposes with the interest of government, it is open to the government to identify suchofficers, initiate disciplinary action and seek condonation of the delay on the ground of prejudice to public interest. In such cases this court in order that public interest is not prejudiced, has condoned even long delays.

(3.) But there is, as here, a large number of cases brought up by the Revenue in which no such attempt is made and the grounds which are clearly and obviously untenable in law are put forward knowing fully well that those grounds do not pass judicial muster. These things are happening with such uncomplimentary frequency that it is time we drew attention of those responsible for the administration of the Revenue to this unhappy state of affairs.