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OJCA/261/2011 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL
APPLICATION No. 261 of 2011
In
STAMP
NUMBER No. 1629 of 2011
=========================================================
M/S
HYNOUP FOOD & OIL INDUSTRIES - Applicant(s)
Versus
STATE
OF GUJARAT - Respondent(s)
=========================================================
Appearance
:
M/S
WADIA GHANDY &CO
for
Applicant(s) : 1,
Ms. MAITHILI MEHTA AGP for Respondent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 4th August 2011
ORAL
ORDER
(Per
: HONOURABLE Ms. JUSTICE SONIA GOKANI)
By
preferring the present Civil Application, the applicant in the
captioned Tax Appeal has urged for condonation of delay of 707 days
in filing the Tax Appeal by setting forth various reasons. It is
principally urged that the applicant-company is a sick unit
registered with the Board for Industrial & Financial
Reconstruction [“BIFR” for short] and vide
Order dated 4th April 2006, it has been declared “Sick”.
It is further urged that after bona fide attempts made by the
Company, IDBI has been appointed as an Operating Agency for preparing
the scheme for revival of the Company. Since the scheme for revival
of the company is finalized by the BIFR, the dues sought to be
recovered by the State of Gujarat are required to be challenged in
the main Tax Appeal, and therefore, the delay caused on account of
revival is required to be condoned.
Initially, this
Court has issued notice to the otherside and in response thereto,
learned AGP Ms. Mehta appeared for the State.
On hearing both
the sides and on considering the fact that the applicant-company is a
sick company declared by the BIFR and also giving due regard to the
fact that revival scheme has been finalized by the BIFR and the main
cause pursued by the Company in the Tax Appeal sought to be filed
pertains to the dues sought to be recovered from the
respondent-authorities on the averred ground of best judgment
assessment order, this Court is of the opinion that there is a
justifiable cause to condone delay, which is though of 707 days, the
reasons put forth are cogent enough not to harp on the technicality
or procedural aspects. Resultantly, this Civil Application is
allowed. Delay of 707 caused in filing the captioned Tax Appeal is
hereby condoned. Tax Appeal be numbered accordingly and be listed for
hearing in seriatim.
Civil Application
stands disposed of accordingly.
{Akil Kureshi, J.}
{Ms. Sonia Gokani, J.}
Prakash*
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