{"id":85103,"date":"2011-08-04T00:00:00","date_gmt":"2011-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-vs-state-on-4-august-2011"},"modified":"2016-06-25T09:14:07","modified_gmt":"2016-06-25T03:44:07","slug":"ms-vs-state-on-4-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-vs-state-on-4-august-2011","title":{"rendered":"M\/S vs State on 4 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">M\/S vs State on 4 August, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nOJCA\/261\/2011\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nCIVIL\nAPPLICATION No. 261 of 2011\n \n\nIn\n\n\n \n\nSTAMP\nNUMBER No. 1629 of 2011\n \n\n \n \n=========================================================\n\n \n\nM\/S\nHYNOUP FOOD &amp; OIL INDUSTRIES - Applicant(s)\n \n\nVersus\n \n\nSTATE\nOF GUJARAT - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nM\/S\nWADIA GHANDY &amp;CO\nfor\nApplicant(s) : 1, \nMs. MAITHILI MEHTA AGP for Respondent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t:\n\t\t\t\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI       4th August 2011\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE Ms. JUSTICE SONIA GOKANI)<\/p>\n<p>\tBy<br \/>\npreferring the present Civil Application, the applicant in the<br \/>\ncaptioned Tax Appeal has urged for condonation of delay of 707 days<br \/>\nin filing the Tax Appeal by setting forth various reasons.  It is<br \/>\nprincipally urged that the applicant-company is a sick unit<br \/>\nregistered with the Board for Industrial &amp; Financial<br \/>\nReconstruction [&#8220;BIFR&#8221; for short] and vide<br \/>\nOrder dated 4th April 2006, it has been declared &#8220;Sick&#8221;.<br \/>\nIt is further urged that after bona fide attempts made by the<br \/>\nCompany, IDBI has been appointed as an Operating Agency for preparing<br \/>\nthe scheme for revival of the Company. Since the scheme for revival<br \/>\nof the company is finalized by the BIFR, the dues sought to be<br \/>\nrecovered by the State of Gujarat are required to be challenged in<br \/>\nthe main Tax Appeal, and therefore, the delay caused on account of<br \/>\nrevival is required to be condoned.\n<\/p>\n<p>\tInitially, this<br \/>\nCourt has issued notice to the otherside and in response thereto,<br \/>\nlearned AGP Ms. Mehta appeared for the State.\n<\/p>\n<p>\tOn hearing both<br \/>\nthe sides and on considering the fact that the applicant-company is a<br \/>\nsick company declared by the BIFR and also giving due regard to the<br \/>\nfact that revival scheme has been finalized by the BIFR and the main<br \/>\ncause pursued by the Company in the Tax Appeal sought to be filed<br \/>\npertains to the dues sought to be recovered from the<br \/>\nrespondent-authorities on the averred ground of best judgment<br \/>\nassessment order, this Court is of the opinion that there is a<br \/>\njustifiable cause to condone delay, which is though of 707 days, the<br \/>\nreasons put forth are cogent enough  not to harp on the technicality<br \/>\nor procedural aspects. Resultantly, this Civil Application is<br \/>\nallowed. Delay of 707 caused in filing the captioned Tax Appeal is<br \/>\nhereby condoned. Tax Appeal be numbered accordingly and be listed for<br \/>\nhearing in seriatim.\n<\/p>\n<p>\tCivil Application<br \/>\nstands disposed of accordingly.\n<\/p>\n<p>{Akil Kureshi, J.}<\/p>\n<p>{Ms. Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court M\/S vs State on 4 August, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print 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 &amp; OIL INDUSTRIES &#8211; Applicant(s) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-85103","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S vs State on 4 August, 2011 - Free Judgements of Supreme Court &amp; 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