STATE OF GUJARAT Vs. SHREE GANESH OIL INDUSTRIES

JUDGEMENT

(1.) 00. The present application under Section 5 of the Limitation Act has been preferred by the applicant -State of Gujarat to condone the huge delay of 1403 days in preferring the Tax Appeal against the judgment and order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal No. 567 of 2009 dated 3/9/2009. Mr. Jaimin Gandhi, learned AGP has vehemently submitted that the applicant has a good meritorious case. It is submitted that the question involved in the Tax Appeal is a pure question of law and would have recurring effect. Therefore, it is requested to take a liberal view and condone the delay. The learned AGP has relied upon the decisions of the Hon'ble Supreme Court in the cases of G. Ramegowda Vs. Special Land Acquisition Officer, reported in : AIR 1988 SC 897; N. Balakrishnan Vs. M. Krishnamurthy, reported in : AIR 1998 SC 3222 and State of Haryana Vs. Chandramani and Ors. reported in : 1996 SCC (3) 132. He has also relied upon the decision of this Court rendered in OJ Civil Application No. 251 of 2013, by which, in similar set of facts, this Court condoned the delay on imposing the cost.

(2.) 00. Heard Mr. Jaimin Gandhi, learned AGP and considered the grounds set out in the application in support of the prayer to condone the delay. At the outset, it is required to be noted that there is a huge delay of 1403 days in preferring the Tax Appeal. From the averments made in the application in support of the prayer to condone the delay, it appears that no specific particulars are given explaining the huge delay and as such the same can be said to be as vague as it can be. In any case, in the facts and circumstances of the case, we are of the opinion that the huge delay of 1403 days has not been properly and sufficiently explained.

(3.) 00. Now, so far as the reliance placed upon the decision rendered by this Court in OJ Civil Application No. 251 of 2013 is concerned, it is required to be noted that in the said case the tax effect was to the extent of Rs. 3.18 Crores and therefore, considering decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax Vs. West Bengal Infrastructure Development Finance Corporation Limited, reported in : (2011) 334 ITR 269 (SC) this Court condoned the delay. It is required to be noted that so far as the present case is concerned, the tax effect would be very low i.e. Rs. 30 Lacs only and therefore, the aforesaid order would not be applicable to the facts of the present case. Accordingly, the present OJ Civil Application to condone the huge delay of 1403 days deserves to be dismissed and is accordingly dismissed. Consequently, Tax Appeal being Stamp No. 2655 of 2013 is also liable to be dismissed on the ground of delay and is accordingly dismissed.