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Hisaria Plastic Products, Kanpur Vs. Commissioner of Sales Tax, U.P., Lucknow - Court Judgment

LegalCrystal Citation
SubjectLimitation
CourtAllahabad High Court
Decided On
Case NumberS.R. Revn. Nos. 189 and 190 of 1978
Judge
Reported inAIR1980All185
ActsLimitation Act, 1963 - Sections 5
AppellantHisaria Plastic Products, Kanpur
RespondentCommissioner of Sales Tax, U.P., Lucknow
Appellant AdvocateR.C. Sharma, Adv.
Respondent AdvocateA.P. Misra, Adv.
DispositionPetition allowed
Excerpt:
limitation - condonation of delay - section 5 of limitation act, 1963 - scope of sufficient cause - immobility of person based on medical opinion - acting in good faith - held, presence of sufficient cause. - - the word sufficient cause has been interpreted to mean cause which is bona fide and that which is done in good faith is bona fide. his immobility during 4-9-69 to 22-9-69 was based on expert opinion and if acting on medical opinion the assessee did not move he was obviously acting in good faith......by 16 days. the assessee filed an application under section 5 of the limitation act along with medical certificate from a doctor. according to medical certificate the assessee was suffering from low blood pressure and the assessee was not in a position to move from 4-9-69 to 22-9-69. the certificate of the doctor was not disbelieved by appellate and revising authority. but it was held by the additional judge revision that there was nothing to prove that the assessee was disabled to attend to his duties. in his opinion the assessee was suffering from low blood pressure and the illness was not such as to disable assessee from attending to his normal duties. the order of the revising authority cannot be maintained. he completely misunderstood the scope of sufficient cause under section.....
Judgment:
ORDER

R.M. Sahai, J.

1. These are two connected revisions arising out of common order. The only question that arises for consideration is whether in the circumstances of the case dismissal of the assessee's appeal as barred by time was in accordance with law. It has been found that the assessment order was served on 7th August 1969, and the appeals were filed on 23rd September. The limitation for filing appeal being 30 days it was barred by time by 16 days. The assessee filed an application under Section 5 of the Limitation Act along with medical certificate from a doctor. According to medical certificate the assessee was suffering from low blood pressure and the assessee was not in a position to move from 4-9-69 to 22-9-69. The certificate of the doctor was not disbelieved by appellate and Revising Authority. But it was held by the Additional Judge Revision that there was nothing to prove that the assessee was disabled to attend to his duties. In his opinion the assessee was suffering from low blood pressure and the illness was not such as to disable assessee from attending to his normal duties.

The order of the revising authority cannot be maintained. He completely misunderstood the scope of sufficient cause under Section 5 of the Limitation Act. The word sufficient cause has been interpreted to mean cause which is bona fide and that which is done in good faith is bona fide. There being no dispute that the assessee was suffering from low blood pressure and was advised not to move, he was obviously prevented from sufficient cause as he was acting under medical advice. His immobility during 4-9-69 to 22-9-69 was based on expert opinion and if acting on medical opinion the assessee did not move he was obviously acting in good faith. It cannot therefore be said that there was no sufficient cause as contemplated under Section 5 of the Limitation Act.

2. In these circumstances these revisions succeed and are allowed. The question of law raised by the assessee is decided by saying that there was sufficient cause for condoning the delay in filing the appeal. The assessee is entitled to its costs which is assessed at Rs. 200/-. The fee of the Standing Counsel is assessed at Rs. 100/-.


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