PATNA, India, Feb. 17 -- Patna High Court issued the following order on Jan. 16:

1. In connection with all the appeals, applications for condonation of delay of 128 days, 129 days, 129 days and 129 days in Miscellaneous Appeal No.576 of 2023, Miscellaneous Appeal No. 575 of 2023, Miscellaneous Appeal No. 577 of 2023 and Miscellaneous Appeal No. 578 of 2023, respectively, filed by the appellants / petitioners are fixed for hearing today.

2. We have heard the learned Advocate for the appellants physically and the learned Senior counsel for the respondents on virtual mode.

3. It is stated in all the petitions filed by the appellants, the impugned judgement was passed on 18th of January, 2023 by the Learned Commercial Taxes Tribunal, Bihar, Patna allowing the appeal against the appellate order dated 17th of January, 2009. The judgement dated 18th of January, 2023 passed in appeal was received by the department on 31st of January, 2023. The judgement was sent to the department of its opinion as to whether the department was willing to file an appeal or not. The Commissioner of State Tax, Patna, Special Circle informed vide order dated 6th of March, 2023 that the said judgement was sent to the higher authorities for a decision as to whether appeal would be filed or not. The higher authorities in the legal branch of the department vide its letter no. 1095 dated 23rd of March, 2023 sought for para-wise statement of facts for filing an appeal against the impugned judgement. Finally on 23rd of June, 2023, the legal branch of the department informed its decision to file an appeal as per the advice of the learned Advocate General, Bihar. On getting the approval of the learned Advocate General and the department, the appeal was filed on 24th of August, 2023 and eventually there was a delay of 128/129 days.

4. In M.A 575 of 2023, M.A. 577 of 2023 and M.A. 578 of 2023, similar ground was subscribed for condonation of delay by 129 days.

5. The learned Advocate for the appellant submits that in Sheo Raj Singh (deceased) & Ors. v. Union of India & Anr. reported in (2023) 10 SCC 531, it was held by the Hon'ble Supreme Court that the contours of the area of discretion of the courts in the matter of condonation of delays in filing appeals have been set out in a number of pronouncements of Hon'ble Supreme Court. Of course there is no general principle saving the party from all mistakes of its the counsel. Though there is no reason why the opposite party should be exposed to a timebarred appeal if there was negligence, deliberate or gross inaction or lack of bona fides on the part of the party or its counsel, it is further observed that each case will have to be considered on the particularities of its own special facts. The Hon'ble Supreme Court reiterated that the expression "sufficient cause" of Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party, seeking condonation of the delay.

*Rest of the document can be viewed at: (https://patnahighcourt.gov.in/vieworder/MiM1NzgjMjAyMyMxNCNO-Kr7kx3i1YDA=)

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