IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 15TH DAY OF OCTOBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI WRIT APPEAL NO.5451 OF 2017 AND WRIT APPEAL NO.5870 OF 2017 (T-KST) BETWEEN:
1. THE PRINCIPAL SECRETARY TO GOVERNMENT OF KARNATAKA COMMERCE AND INDUSTRIES DEPARTMENT VIKAS SOUDHA BENGALURU-560 001.
2. THE PRINCIPAL SECRETARY TO GOVERNMENT OF KARNATAKA FINANCE DEPARTMENT (COMMERCIAL TAX-1) VIDHANA SOUDHA BENGALURU-560 001.
3. THE DIRECTOR (TECHNICAL CELL) COMMERCE AND INDUSTRIES DEPARTMENT GOVERNMENT OF KARNATAKA VIKASA SOUDHA BENGALURU-560 001.
4. THE COMMISSIONER FOR INDUSTRIAL DEVELOPMENT AND DIRECTOR OF INDUSTRIES AND COMMERCE NO.49, 2ND FLOOR KHANIJA BHAVAN RACE COURSE ROAD BENGALURU-560 001.
5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ASSESSMENTS)-II SHESHADRI BHAVAN MYSURU-571 101. ...APPELLANTS (BY SRI VIKRAM HUILGOL, HIGH COURT GOVERNMENT PLEADER) AND:
M/S. SOUMYA POLYMERS NO.199, D.I.C. LAYOUT HEBBAL INDUSTRIAL AREA BELAVADI POST, MYSURU-571 186 BY ITS MANAGING PARTNER C.R. RAGHU AGED ABOUT 35 YEARS. …RESPONDENT (BY SRI B.G. CHIDANANDA URS, ADVOCATE) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT,1961 PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE ORDER DATED 18.03.2013 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NOS.18574-18575 OF 2012 (T-KST).
***** THESE WRIT APPEALS COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT There is a delay of 1598 days in filing these appeals. The reason assigned is that subsequent to the impugned order of the learned Single Judge, the certified copy of the order was sent to the Deputy Commissioner of Income tax on 18.04.2013 and thereafter to the Joint Commissioner of Commercial Taxes, and subsequently to the Additional Commissioner of Commercial Taxes. On 24.05.2013, the Additional Commissioner of Commercial Taxes sent the file to the Commissioner for Commercial Taxes. On 08.06.2013, the Commissioner for Commercial Taxes sent the file back to the Additional Commissioner (Legal Affairs) to prepare the draft letter to the Department of Industries and Commerce.
2. Thereafter, the file was put up before the Joint Commissioner of Commercial Taxes, wherein it was indicated that it was not a fit case for filing a writ appeal.
The file was put up through the proper channel before the Commissioner of Commercial Taxes on 27.01.2014. On 19.10.2015, it was noticed that the letter of the Principal Secretary (Finance Department) had been wrongly sent to the Additional Commissioner of Commercial Taxes. Therefore, he was requested to send back the case file to the Principal Secretary (Finance Department) later. Thereafter, a decision was taken to file the writ appeal. The Government Order was received by the Advocate General on 12.01.2017. Thereafter, the writ petition copy was not traceable. Hence, a true copy ought to be applied. The entire documents had to be typed and translated. That in this entire process, there is a delay.
3. On considering the reasons assigned, we are of the view that the appellant has not made out sufficient cause to condone the delay. A mere narration of the manner in which the file has moved from one place to another does not constitute sufficient cause. The authorities are expected to act diligently, especially, in matters involving State interest. Even otherwise, the affidavit would indicate that a opinion had already been taken not to file a writ appeal in the year 2014 itself. The same was subsequently reversed.
4. In view of the fact that there is a delay of 1598 days, we do not find that the reason assigned constitutes sufficient cause for condonation of the delay. Under these circumstances, we are of the view that there is no reason to condone the delay. Hence, I.A.No.1 of 2017 filed seeking condonation of delay is dismissed. Further, I.A.No.2 of 2017 filed for production of additional documents also stands rejected, as the same does not arise for consideration. Consequently, the writ appeals are dismissed.
Sd/- Sd/-
JUDGE JUDGE JJ