CHIEF CONTROLLING REVENUE AUTHORITY Vs. GUJARAT BOROSIL LTD

JUDGEMENT

(1.) ALL these civil applications are filed seeking condonation of delay filed by the State of Gujarat.

(2.) LEARNED Assistant Government Pleader , Mr.Shukla invited the attention of the Court to the contents of Civil Application No.3820 of 2014 in Letters Patent Appeal (Stamp) No.239 of 2014 which is filed by the Deputy Collector , Stamp Duty Valuation Organization and it is filed against the Bombay Burmah Trading Corporation Ltd. which is described to be an existing company under the provisions of Companies Act, 1956 seeking condonation of delay of 1439 days (delay varies from application to application).

(3.) ONE Mr.N.H.Datanwala , Vice President Corporate and Company Secretary of the opponent -Company has filed affidavit -in -reply to the present civil application. Learned senior advocate, Mr.K.S.Nanavati, vehemently opposed this civil application but while doing so, he did not point out one single reason except stating that, the delay is not required to be condoned in light of the latest decision of Hon ble the Apex Court in the matter of Post Master General and Others V/s. Living Media India Limited and another, 2012 3 SCC 563 by which serious prejudice is going to be caused to the respondent - Company. The Court is of the opinion that delay application is opposed with undue vehemence when one does not have a sound case on merits. The learned senior advocate invited the attention of the Court to the observations made by the Hon ble the Apex Court in paragraph Nos. 26 to 30 which are quoted herein below for ready reference.