These connected revisions arise out of common order dated 1.12.2010 passed in second appeals, under Section 7(3) of the U.P. Value Added Tax for the assessment years 2002-03, 2003-04, 2004-05 and 2005-06 passed by the Commercial Trade Tax Tribunal.
The revisionists is a dealer registered under the U.P. Trade Tax Act, 1948, engaged in mining and sale of boulders "Gitti", the assessing authority on best judgment assessment was made on a turnover of Rs. 4,00,000/- imposing Rs. 32,000/- tax.
Aggrieved against the ex parte assessment order, applicant preferred a time barred appeal along with the delay condonation application, the first appellate authority rejected the appeal on the ground of limitation, which was affirmed by the Tribunal in the second appeal.
The delay of filing the appeals is as follows:-
For the assessment year 2002-03 five years For the assessment year 2003-04 and 2004- 05 two and half years For the assessment year 2005-06 one year It was contended by the applicant, before the authorities, that the applicant fell ill from 10.5.2005 to 7.7.2010 and on account of his illness could not pursue the matter before appropriate forum, therefore, on 8.7.2010 the appeals were preferred.
The documents filed in support of illness is medical certificates for the period 10.5.2005 to 28.5.2010, 29.5.2010 to 22.6.2010 and 23.6.2010 to 7.7.2010. The medical certificates for the period 10.5.2005 to 28.5.2010 is of Shahibabad Medicare Centre, Gaziabad Uttar Pradesh which records that the revisionist was an outdoor patient taking treatment of Spinal Cord ailment.
Learned counsel for the revisionists for condoning the delay and hearing the appeals on merit relied upon M/s Hisaria Plastic Product, Kanpur vs. Commissioner of Sales Tax1 and Collector, Land Acquisition vs. Mst. Katiji and others2.
The Tribunal has not disputed the medical certificate but the authenticity/contents of the medical certificate was not accepted for the reason that the applicant had not filed any document in support of his treatment viz. prescriptions, MRI report, medical expenses and hence recorded a finding that the explanation is not satisfactory.
The medical certificates have been brought on record, the certificates are from Clinics/Hospitals at Ghaziabad, Bhadohi and Mirzapur. The place of business of the revisionist is Mirzapur which is almost 700 kms from Ghaziabad, the petitioner was treated for five long years at Shahibabad Medicare Centre, Ghaziabad for "ODC Hyper Active Degenerate L-4 & L-5 of Spinal Cord and Lower Neck".
The medical certificate is not supported by any documents of treatment i.e. medical and clinical examination. During the hearing of the revision Court had given opportunity to the revisionist to bring on record the relevant material to substantiate the contents of the medical certificate. The learned counsel on instructions received informed that no such material was available.
The word "sufficient cause" has to be interpreted to mean cause which is bona fide and that which is done in good faith is bona fide. The medical certificates is not being disputed to have been issued by the respective medical centres but the authenticity and genuineness of the certificates is seriously in doubt as no supporting material regarding prolong treatment (five years) was filed by the revisionist to substantiate that he was suffering from Spinal Cord ailment. The appellate authorities doubted the bona fide of the medical certificate and treatment.
"Every days delay must be explained" does not mean that a pedantic approach to be made. The doctrine must be applied in rational common sense and pragmatic manner.
Both the appellate authorities have not accepted the bona fide of the dealer in explaining the delay based on the medical certificates, unsupported by evidence to justify delay of five long years.
The impugned order does not suffer from any legal infirmity. The revision lacks merit and is, accordingly, dismissed.
No order as to cost.
Order Date :- 12.11.2014 S.Prakash