Delays in filing appeals must be satisfactorily explained; inadequate reasons result in dismissal of applications for condonation.

ORDER :

1. Although, Leave has been granted in this case as this case was connected with other appeals, it is nevertheless brought to the notice of this Court by learned counsel on both sides that there is a delay of 390 days in filing the Special Leave Petition, which is now converted to an appeal.

2. Learned counsel for the appellant submitted that even before the High Court, there was a delay of 647 days in filing O.T. Rev. No.103/2018. The High Court refused to condone the delay. Consequently, the revision petition has not been heard on merits. As a result, the interest of the State has been prejudiced. He, therefore, submitted that delay of 390 days in filing the Special Leave Petition may be condoned and further, the delay of 647 days in filing the Tax Revision Petition before the High Court may also be condoned and the matter may be remanded to the High Court for consideration of the case on merits. He submitted that there are genuine reasons cited for the delay in filing this appeal and also the delay in filing the revision petition before the High Court.

3. Per contra, learned counsel for the respondent submitted that the gross delay of 647 days in filing the revision petition before the High Court has not been explained to the satisfaction of the High Court, which has rightly dismissed the revision petition and similarly the State has delayed the filing of Special Leave Petition, now converted to an appeal, which is 390 days. The same has also not been explained inasmuch as there is no indication as to what happened between April, 2019 and 2021 and the semblance of explanation that the file has been mixed up is not a sufficient reason for this Court to condone the delay. He, therefore, submitted that the appeal may be dismissed on the ground of delay.

4. We have considered the rival contentions of the parties. At the outset, we find that delay of 390 days in filing the Special Leave Petition, now converted into Civil Appeal, has not been explained to the satisfaction of this Court, inasmuch as there is no narration as to what happened between 18.02.2019, the date on which the impugned order was passed till 25.04.2019. Thereafter the only explanation given is that the file had got mixed up with some other files and, therefore, ultimately only on 13.01.2021, the same was noticed and steps were taken to send a letter to the Office of the Advocate General of the State of Kerala and a copy to the Special Govt. Pleader (Taxes) and thereafter, steps were taken to file the appeal on 22.07.2021.

5. We find that the reason cited for the gross delay of 390 days in filing the Special Leave Petition, now converted into a Civil Appeal, does not pursuade us to condone the delay. The explanation offered is not satisfactory and not sufficient in the eye of law to condone the delay.

6. Hence, we dismiss the appeal on the ground of delay itself.

7. In fact, there is a consistent delay in filing by the petitioner/appellant inasmuch as there was delay of 647 days in filing the revision petition before the High Court and 390 days in filing the Special Leave Petition before this Court, which is not explained to the satisfaction of the High Court or this Court respectively.

8. In this regard, we rely upon the judgments of this Court in the case of Postmaster General and others Vs. Living Media India Limited and another (2012) 3 SCC 563 and State of Madhya Pradesh and others Vs. Bherulal (2020) 10 SCC 654.

9. Hence, the application for condonation of delay in filing the Special Leave Petition, now converted into Civil Appeal, is dismissed and, consequently, Civil Appeal is also dismissed on the ground of delay and laches.

10. Pending application(s) shall stand disposed of.