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RAJIV SHAKDHER, GIRISH KATHPALIA
Principal Commissioner of Income Tax 4 – Appellant
Versus
National Fertilizers Ltd. – Respondent
JUDGMENT
Girish Kathpalia, J.
1.
"2. We are constrained to pen down a detailed order as it appears that all our counseling to Government and Government authorities have fallen on deaf ears i.e., the Supreme Court of India cannot be a place for the Governments to walk in when they choose ignoring the period of limitation prescribed. We have raised the issue that if the Government machinery is so inefficient and incapable of filing appeals/petitions in time, the solution may lie in requesting the Legislature to expand the time period for filing limitation for Government authorities because of their gross incompetence. That is not so. Till the Statute subsists, the appeals/petitions have to be filed as per the Statues prescribed.
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8. Looking to the period of delay and the casual manner in which the application has been worded, we consider appropriate to impose costs on the petitioner- State of Rs.25,000/- (Rupees twenty five thousand) to be deposited with the Mediation and Conciliation Project Committee. The amount be deposited in four weeks. The amount be recovered from the officers responsible for the delay in filing the special leave petition and a certificate of recovery
The main legal point established in the judgment is the emphasis on 'sufficient cause' as indicated in Section 5 of the Limitation Act, 1963, and the need for a justice-oriented approach in condoning....
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