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CX - If time barred appeal is entertained without High Court condoning delay in filing it, not only parties and litigants suffer but interests of Revenue and that of public are adversely affected: High Court

By TIOL News Service

MUMBAI, APR 19, 2015: THE High Court had called for a report from the Registry in the matter of the statement of the officer concerned who was to compute the period of limitation in filing the Appeal.

The report from the Registry mentions - It is stated by the officer that by inadvertence and mistake he computed and calculated the period of limitation from the date of the order on the application seeking rectification of the mistake;that when that application was disposed of, he has taken the date of its disposal, as the starting point; that this was not permissible in terms of the applicable provisions of law. That he apologized for the mistake and has assured that he would be more careful in future.

The High Court accepted the explanation and directed that the officers including superiors ought to be more careful and vigilant in future.

The High Court further observed –

++ If any guidance is required from the superiors, it is they who should first take requisite steps and become aware of the legal position. It is only periodic interaction, holding of workshops and other such measures which would ensure those serving this institution, not committing error and mistakes.

++ If a time barred appeal is entertained, without this Court condoning the delay in filing it upon being satisfied that there is a sufficient cause for not presenting it within the prescribed period of limitation, not only the parties and litigants suffer but the interests of the Revenue and that of the public are adversely affected.

++ It is not just the computation and calculation which matters, but once the officers have been appointed on promotional posts because of their qualifications and their proclamation that they are conversant with the law, then, it is incumbent on the superiors to periodically supervise the work of the Associates and others working under them. It is for them to take the requisite measures. Our order must be construed as only making suggestions and recommendations.

++ The Registrar, Original Side, who is a judicial officer and senior enough be put in charge of the work of training, supervision and monitoring the performance of the staff and particularly the officers concerned with admission of plaints, proceedings and appeals.

++ He should call for the returns of the scrutiny and verification of pleadings and randomly check the functioning in that behalf after which he can give suggestions and views on legal questions and issues. He can hold the workshops and devise further measures to avoid such situations in future.

The delay in filing the appeal was condoned.

(See 2015-TIOL-943-HC-MUM-CX)


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