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Manager, Text Book Press Vs. State of Karnataka

Manager, Text Book Press vs State of Karnataka

Disposition Petition dismissed Court Karnataka Decided Mar 27, 2001
~2 min read
https://sooperkanoon.com/case/387129

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Citation
Court
Karnataka High Court
Judge
Decided On
Case Number
S.T.R.P. Nos. 37 to 42 of 2000
Subject
Sales Tax
Disposition
Petition dismissed

Case Summary

AI-generated summary - not the official court judgment text.

- MYSORE RELIGIOUS & CHARITABLE INSTITUTIONS ACT,1927[MYSORE ACT No. 7 of 1927] Section 6; [H.V.G. Ramesh, J] Administration and management of major Muzrai Institution - Allegations as to misappropriation Enquiry Government appointing a Committee to look after the administration and management of the property ...

Key legal issue
Sales Tax
Outcome / disposition
Petition dismissed
Acts & sections
Karnataka Sales Tax Act, 1957 - Sections 23

Parties & Advocates

Appellant / Petitioner

Manager, Text Book Press

Advocate Ashok Haranahalli, Senior Central Government Standing Counsel

Respondent

State of Karnataka

Advocate B. Anand, A.G.A.

Legal References

Acts
Karnataka Sales Tax Act, 1957 - Sections 23
Reported In
[2001]124STC303(Kar)

Excerpt

- mysore religious & charitable institutions act,1927[mysore act no. 7 of 1927] section 6; [h.v.g. ramesh, j] administration and management of major muzrai institution - allegations as to misappropriation enquiry government appointing a committee to look after the administration and management of the property and finance management is taken over by committee appointed by government - challenge as to held, there is no illegality. as the management has been taken over by the committee, the question of petitioners claiming management does not arise. - and condoning the delay even though the grounds and the circumstances are both extremely weak. we are required to respect and observe the well-defined principles which have now been crystallised in the various decisions of the high courts and particularly the supreme court governing the circumstances under which delay can be condoned......out and we have heard the petitioner's learned counsel. we are required to respect and observe the well-defined principles which have now been crystallised in the various decisions of the high courts and particularly the supreme court governing the circumstances under which delay can be condoned. while the courts have invariably made generous allowance for almost any delay and almost every situation, they have also very firmly laid down that where delay is abnormally gross and where the facts and circumstances indicate that the grounds for condoning the delay do not justify such an order that the courts must refuse to condone the delay the main reason being that otherwise, the wrong signals have been emerging that irrespective of what the situation is that the delay will be mechanically condoned. in this case all that we need to point out is that the impugned order is dated october 15, 1990. the earlier writ petitions were filed in the year 1992 and these were dismissed on november 23, 1998 after which the present revision petitions have been filed only in the year 2000. these dates will alone indicate that there have been unpardonable lapses in between and in this background this is not a fit case in which the delay can be condoned under any circumstances. this is the reason why we have refrained from issuing notice to the respondents as the supporting affidavit also does not make out any grounds for condonation.3. we however make it clear that the dismissal of these petitions which is principally on the ground of limitation will not preclude the petitioner from agitating the point involved in any other appropriate proceedings if they are so advised. the sales tax revision petitions is accordingly stand dismissed.

Full Judgment

ORDER

M.F. Saldanha, J.

1. We have heard the petitioner's learned advocate. As far as I.As. 1 to 3 are concerned, we have granted the requisite dispensation. As far as I.A. 4 is concerned, we are reluctantly allowing the I.A. and condoning the delay even though the grounds and the circumstances are both extremely weak.

2. Coming to the I.A. 2, which is for condoning the delay of 3,230 days we have very carefully gone through what has been pointed out and we have heard the petitioner's learned counsel. We are required to respect and observe the well-defined principles which have now been crystallised in the various decisions of the High Courts and particularly the Supreme Court governing the circumstances under which delay can be condoned. While the courts have invariably made generous allowance for almost any delay and almost every situation, they have also very firmly laid down that where delay is abnormally gross and where the facts and circumstances indicate that the grounds for condoning the delay do not justify such an order that the courts must refuse to condone the delay the main reason being that otherwise, the wrong signals have been emerging that irrespective of what the situation is that the delay will be mechanically condoned. In this case all that we need to point out is that the impugned order is dated October 15, 1990. The earlier writ petitions were filed in the year 1992 and these were dismissed on November 23, 1998 after which the present revision petitions have been filed only in the year 2000. These dates will alone indicate that there have been unpardonable lapses in between and in this background this is not a fit case in which the delay can be condoned under any circumstances. This is the reason why we have refrained from issuing notice to the respondents as the supporting affidavit also does not make out any grounds for condonation.

3. We however make it clear that the dismissal of these petitions which is principally on the ground of limitation will not preclude the petitioner from agitating the point involved in any other appropriate proceedings if they are so advised. The sales tax revision petitions is accordingly stand dismissed.

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