HC : ‘Appeal’ delay condonable under Limitation Act; But, rebukes Revenue’s dilly-dally, no ‘sufficient cause’

HC refuses to condone delay of 548 and 2288 days in filing appeals u/s 27 of MVAT Act by Revenue against Maharashtra Sales Tax Tribunal orders, absent ‘sufficient cause’; Notes that as per Sec 27, appeal to HC has to be filed within 120 days from receipt of impugned order and provisions of Code of Civil Procedure relating to appeals to HC are applicable thereto; Tribunal has power to condone delay in appeal in terms of Sec 81 of MVAT Act and therefore a High Court, which has plenary and inherent powers, can hardly be said to be bereft of such power, states that “Order XLI Rule 3A of CPC would apply conferring power in this Court to condone the delay in filing MVAT Appeals beyond the prescribed period.”; Distinguishes Division Bench decision in Jonson & Jonson Ltd on ground that it pertained to ‘reference’ vis-à-vis ‘appeal’ in present case, but holds that ‘sufficient cause’ is sine qua non for condoning delay u/s 5 of Limitation Act; In present case, Revenue has miserably failed to make out such cause, with general and vague averments attributing delay to “various factors”, observes “…the Government, being the largest litigant, has to be a model and ideal litigant. The sheer and gross negligence on the part of the Government in preferring such Appeals cannot be condoned in this manner, as a routine or as a right of the Government, and that too to unearth the cause which is already set at rest.” : Bombay HC