State of Andhra Pradesh vs Sri Sai Marketing

G. Rohini, J.—This is a petition to condone the delay of 825 days in filing the Tax Revision Case. The State is the petitioner and the revision petition is preferred against the order of the Sales Tax Appellate Tribunal, A.P., Hyderabad dated 14.06.2010 in T.A. No. 413 of 2006.

Having heard the learned Special Standing Counsel for Commercial Taxes appearing for the petitioner and having gone through the affidavit filed in support of the application, we do not find any justifiable reason to condone the inordinate delay. As we could see the delay is sought to be explained only on the ground of administrative lapses. As held by the Apex Court in Office of The Chief Post Master General and Others Vs. Living Media India Ltd. and Another, the law of limitation binds everybody including the Government and defence by the Government of impersonal machinery and inherited bureaucratic methodology cannot be accepted in view of modern technologies being used and available; and that absence of due diligence in prosecuting the appeal would not entitle condonation of delay. In the light of the settled principle of law noticed above, the inordinate delay cannot be condoned. Accordingly, the application is dismissed. Consequently, the main Revision Case shall also stand dismissed. No costs.