U.C. Dhyani, J. (Oral)

There is delay of 1917 days in filing the Restoration Application. Hence, an application for condoning the delay in filing the Restoration Application was moved on behalf of the appellant. Objections were filed on behalf of the respondent on the same. Learned Senior Counsel appearing for the respondent vehemently opposed such delay in filing the restoration application. He argued that if a delay of 1917 days is condoned, then what is the objective of Section 5 of the Limitation Act?

2. The second Appeal was dismissed in default of the appellant on 10.07.2007 and the restoration application has been moved on behalf of the appellant on 09.11.2012.Thus, there is more than five years’ delay in filing the restoration application. The reasons assigned for the delay are reproduced herein thus:

1. That as per contract clause 9 (iii) of the agreement no. THDC/ND/CD-145/AG, dated 24.01.1997, for construction of Tehri Dam and Associated works, THDC, started deduction of Sales Tax on Machinery rental and deducted sales Tax amount to Rs. 5,53,360/- from the Running Account Bill No. 27 and Rs. 2,76,680/- from the Running Account Bill No. 28 totaling to Rs. 8,3