PRESENTATION CONVENT Vs. CORPORATION OF MADRAS

JUDGEMENT

(1.) THE question which arises in these civil revision petitions is whether the Small Causes Court, Madras, can in an appeal against the decision of the Taxation Appeals Committee, condone the delay in issuing a notice of intention to appeal which is required to be issued to the Commissioner within ten days from the date on which such decision was communicated by registered post under Rule 15(a)(i) of Schedule IV of the Madras City Municipal Corporation Act, 1919 (hereinafter referred to as the Rules).

(2.) THE petitioner is a Convent whose property was assessed to municipal tax. THE Convent filed the appeals against the order of assessment to the Taxation Appeals Committee under Rule 4 of the Rules. THE Taxation Appeals Committee decided the appeal by an order which was received by the Convent on 21.10.1982. It is stated in the affidavits far condonation of delay filed before the Chief Judge, Court of Small Causes, Madras, that the Mother Superior had to leave Madras suddenly as she fell ill and therefore the notice of intention to file an appeal was given only on 18.12.1982, that is, on the next day after the arrival of the Mother Superior at Madras. THE delay is thus stated to have been occasioned by reason of illness. THEreafter, there was a further delay of fortyfive days in filing the appeal before the Small Causes Court.

(3.) IT is contended on behalf of the petitioner, on the authority of a decision of the Allhabad High court in Baburam v. Arjun Lal, A.I.R.1978 All 243 that in the interest of justice, the court had ample power to condone the delay and that there were several instances is which the Small Causes Court had condoned the delay in the deposit of tax which is required to be made under Rule 15(a)(ii) of the Rules. IT is also stated that the Small Causes Court has been condoning the delay even in sending the notice of intention to appeal.