The High Court allowed condonation of a 327-day delay in filing the appeal upon the appellant agreeing to pay costs of Rs. 7,500 within 12 weeks. Failure to comply would result in dismissal for non-prosecution.
Delay of 327 days condoned on condition of payment of Rs. 7,500 costs within 12 weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.296 OF 2008
IN
INCOME TAX APPEAL LODGING NO.2664 OF 2007
The Commissioner of Income Tax.
..Appellant.
Vs.
Zandu Pharmaceuticals Works Ltd.
..Respondent.
Mr.A.D.Kango with Mr. P.S.Sahadevan for the Appellant.
Ms.Aasifa Khan for the Respondent.
CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 17/3/2008.
PC :
| 1. | We | have | hear | d | the | learned counsel |
for | the | appellant. |
|---|---|---|---|---|---|---|---|---|---|
| There | is | a | delay | of | 327 | days. Consider |
ing | the | cause |
| shown, | delay | con | doned | su | bject | to the ap |
pellant | pay | ing to |
| the | respo | ndent | co | sts | qu | antified at |
Rs.7 | 500/- | as |
| condition | pre | cedent | within | 12 weeks from |
to | day. | On |
failure to pay the costs within stipulated period, appeal to stand dismissed for non prosecution. 2. Further, office objections, if any, should be removed within 12 weeks from today. Failure to remove the office objections, appeal to stand dismissed for non prosecution. 3. It is open to the revenue to recover the costs to be paid from the officers concerned, if it is found that delay in filing the appeal was caused on account of their negligence.
(R.S. MOHITE, J.) (F.I. REBELLO, J.)
2 issues framed by the court
Whether the appellant's delay in filing the appeal constitutes non-prosecution warranting dismissal.
The quantification and conditions for granting condonation of delay.
The Commissioner of Income Tax
Zandu Pharmaceuticals Works Ltd.
F.I. REBELLO
R.S. MOHITE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
