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Judgment
N.K. Jain, C.J.-These writ appeals are filed against the order dated 9-8-2001 passed in W.P. No. 27793 of 2001 connected with W.P. No. 42901 of 1999 (T-KST), wherein, the learned Single Judge considering the Division Bench decision in Mycon Construction Limited, Bangalore v State of Karnataka, 2002(53) Kar. L.J. 56 (HC), to the effect that the benefit will be available not only to the appellant in that appeal but also to other assessees who were not before the Court and on further consideration of the decision of this Court in B.V. Subba Reddy v Deputy Commissioner of Commercial Taxes, Bijapur, 2001(50) Kar. L.J. 164 (HC), whereby, it was held withdrawal of option under Section 17(6) of the Karnataka Sales Tax Act, 1957 and request for regular assessment under Section 5-B of the said Act is permissible in regard to the assessment year 1997-98, allowed the writ petitions and quashed the proposition notice dated 15-10-1999 (Annexure-C in W.P. No. 42901 of 1999) and the assessment (composition) order dated 26-5-2001 (Annexure-C in W.P. No. 27793 of 2001) with a direction to the appellant-respondent to proceed with the assessment under Section 5-B of the said Act.
The same has been challenged in these appeals along with an application I.A. No. I of 2002 for condoning the delay of 148 days in filing these appeals.
Heard the learned Counsels for the parties and perused the materials placed on record.
The grounds urged for condoning the delay are, that the certified copy of the order dated 9-8-2001 was applied for on 14-8-2001 and the same was obtained on 23-8-2001. Thereafter, as per the opinion of the learned Government Advocate, the matter was referred to the Head of the Legal Cell on 1-9-2001 who in turn sent it to the Finance Department with his opinion that it is not necessary to prefer any appeal and the file was returned on 13-9-2001 and thereafter, the matter was referred to the Additional Law Secretary-I in the Law Department of the Government of Karnataka, on 14-9-2001 for his approval and after his approval, it was sent back on 24-9-2001 and an Official Memorandum was issued on 29-9-2001 conveying the decision of the Government not to prefer any appeal.
Thereafter, on the opinion of the Joint Commissioner of Commercial Taxes (Legal) in the office of the Commissioner of Commercial Taxes, that an appeal may be preferred against the order dated 9-8-2001, the matter was referred to the Finance Department (Resources) once again for approval and after its approval, the file was sent back to the Legal Cell on 28-12-2001 and the appeal was filed on 13-2-2002.
A detailed statement of objections has been filed by the respondent. Even after getting the ultimate approval on 28-12-2001, the appeal was filed on 13-2-2002. It is stated that the appellant has not shown sufficient and reasonable cause to condone the delay.
Generally this Court is lenient in condoning the delay if sufficient and reasonable cause has been shown, but in the instant case, on a perusal of the entire fact situation, we are not satisfied with the way the file moved for filing the appeals and even if we take a lenient view, the ultimate opinion was received on 28-12-2001 and the appeal was filed on 13-2-2002 and the explanation offered by the learned Government Advocate is not convincing so as to condone the delay and to entertain the appeals.
I.A. No. I of 2002 is dismissed. Consequently, writ appeals are also dismissed.