COMMISSIONER OF INCOME TAX Vs. METAL DISTRIBUTORS LTD

JUDGEMENT

(1.) From a judgment and order of this court dated May 6, 1985, in Income-tax Reference No. 21 of 1977, the Revenue seeks to prefer an appeal to the Supreme Court. The present application is an application for condonation of delay in filing the said application.

(2.) It appears from the records that certified copies of the judgment and order were applied for by the Revenue on May 9, 1985. The certified copy of the order was obtained on May 23, 1985, and the certified copy of the judgment was received on June 3, 1986. Taking into account the three days' delay in applying for certified copies, the time to make the application for leave to appeal to the Supreme Court expired on or about July 27, 1986.

(3.) The Revenue instructed its advocate-on-record to prefer an appeal to the Supreme Court on July 11, 1986, more than one month after the certified copy of the judgment was made available. On July 16, 1986, learned lawyer was briefed to draw up the application. It appears that dictation of the draft application was given to the stenographer of the learned lawyer on or about July 22, 1986. The stenographer, it is alleged, fell sick and did not report for duty till August 10, 1986. The draft was finally made available to the Department on August 11, 1986. The application was finalised, made ready and affirmed on or about August 20, 1986.