The Orissa High Court ( HC ) in its recent judgement refused to condone the delay in filing a sales tax appeal Since the illness of the counsel was not supported by a Medical Certificate.
Divisional Manager, O.F.D.C. Ltd, the Petitioner erroneously filed a writ petition on 25th January 2011 which was dismissed for non-prosecution on 3rd November 2014. The Tax revision was filed after ten months.
The delay is attributable entirely to the Petitioner’s casual attitude. The explanation about the illness of the conducting counsel is not supported by any medical certificate. Consequently, the Court is not inclined to condone the delay in filing the revision case. The application is accordingly dismissed.
The term ‘condonation’ signifies that the offence (of avoiding the law of the period as suggested by the Act) is impliedly rejected, and the case will continue to proceed as no offence has occurred. The Limitation Act of 1963 administers the limitation period for a lawsuit. The act summarises the factors that can be considered for evaluating the applicable time limit. Condonation of delay is an exemption to the general rule, which indicates that a court may agree to accept a late appeal or application.
An expert Doctor’s opinion is to assist the Court, which in turn is only advisory in nature. But, the same is not binding on the witness or fact. After all, an ‘Expert Doctor’s Evidence’ is only a piece of evidence like any other evidence, which is to be assessed by the Tribunal, by a Court of Law or by oral documentary evidence on record in coming to a particular finding.
Justice M S Raman refused to condone the delay in the absence of the medical certificate to prove the illness of the counsel.
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