STATE OF KERALA Vs. POZHENCHIRA ESTATE

JUDGEMENT

(1.) THESE writ petitions are filed challenging the common order passed by the Tribunal rejecting the applications filed by the petitioner to condone delay in filing appeals.

(2.) BRIEFLY stated the case was that the assessment orders passed against the respondent under the Agricultural Income Tax Act for the years 1983-1984, 1984- 1985 and 1985-1986, were set aside by the 1st Appellate Authority. Against the orders of the Appellate Authority, the petitioner filed appeals as AITA Nos.135 of 1991, 136 of 1991 and 67 of 1992 respectively. Along with the appeals, seeking condonation of delay of 2 days, 2 days and 48 days respectively, Interlocutory Petition Nos.45 of 1991, 46 of 1991 and 32 of 1996 were filed. The Tribunal considered the Interlocutory Petitions and rejected the same by its common order, a copy of which is Ext.P1. It is challenging this common order, these writ petitions are filed.

(3.) READING of these orders show that while the petitioner contended that the delay in filing the appeals against the assessment orders for the years concerning 1983-1984 and 1984-1985 were two days each, the Tribunal on examination found that the delay was of 119 days and 104 days respectively. Thus except for the number of days mentioned in the petitions, for the balance period of delay, there was no explanation offered. The Tribunal also examined whether the reasons stated for condoning the delay are sufficient. Insofar as, this issue is concerned, the Tribunal has held that after in spite of several opportunities granted, the petitioner did not adduce any material to substantiate the reasons justifying the delay. The Tribunal also held that apart from stating that the delay has occurred on account of the administrative reasons, there was no substantiating material available. For that reason, the Tribunal held that the reasons assigned were vague.