Madras High Court
The State Tax Officer vs M/S. Devimani Sizing Mills on 25 February, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
CMP No.170 of 2025 in
WA.SR.No. 28826 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.02.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
C.M.P. No.170 of 2025
in
W.A.SR.No.28826 of 2023
The State Tax Officer
Mettur Road Assessment Circle Petitioner/
Erode, Erode District. .. Appellant
Vs.
M/s. Devimani Sizing Mills
Rep. by its Partner Narayanakrishnan
No.51, Pavalam Street, Municipal Colony
Erode 638 011 Respondent/
Erode District. .. Respondent
Prayer : Petition under Section 5 of the Limitation Act to condone the delay
of 334 days in filing W.A.SR.No.28826 of 2023; and
Appeal under Clause 15 of Letters Patent against the order dated
20.07.2021 passed in W.P.No.384 of 2020.
__________
Page 1 of 5
https://www.mhc.tn.gov.in/judis
CMP No.170 of 2025 in
WA.SR.No. 28826 of 2023
For Appellant : Mr.A.Edwin Prabakar
State Government Pleader
Assisted by
Mr.C.Harsharaj
Special Government Pleader
For Respondent : Mrs.R.Hemalatha
JUDGMENT
(Judgment of the Court was delivered
by the Hon'ble Chief Justice)
Application is filed for condoning the delay of 446 days in re-
presenting the writ appeal.
2. As regards delay, it is only stated that
“But papers were misplaced and mingled with
other bundles. Therefore the same was not traceable.
Thereafter on 05.6.2024 papers were traced out from
heap of old bundles. Therefore delay in representation is
neither willful nor wanton.”
__________
https://www.mhc.tn.gov.in/judis
CMP No.170 of 2025 in
3. When the Court informed counsel that a better affidavit was
expected, an additional affidavit has been filed by one D.Kirankumar,
affirmed on 18.02.2025.
4. Mr.Prabakar states that explanation is in paragraph 8 of the
affidavit and it reads as under:
“8. Further, it is submitted that, the Manager of the office
of the Special Government Pleader who is in-charge of
representing the Writ Appeal retired on 30.6.2024. On the eve of
his retirement, may representation papers were unattended and
piled up in the Office of the Special Government Pleader. It is
submitted that, the said post of Manager was kept vacant from
June 2024 which caused more pile up of papers and the post of
Manager was filled up only in the month of December 2024.
However on the instructions of the Special Government Pleader,
immediate steps were taken to assess the defects and initiate the
process of of representing the writ appeal. Despite earnest efforts,
the internal procedural formalities contributed to the delay in
representation and the delay is neither willful nor wanton and
except the bonafide reasons explained above.”
5. In our view, the officer has been only economical with truth
because in the earlier affidavit, it is stated that the papers were traced from
heap of old bundles on 05.06.2024, whereas, in the new affidavit, it is
stated that because of the retirement of the Manager on 30.06.2024, the
__________
https://www.mhc.tn.gov.in/judis
CMP No.170 of 2025 in
papers could not be traced and only after a new Manager was appointed in
December, 2024, on the instructions of Special Government Pleader,
immediate steps were taken to assess the defects and initiate the process of
re-presenting the appeal.
6. Since no acceptable explanation is given in the affidavits in
support, the Civil Miscellaneous Petition is dismissed. Consequently,
W.A.SR.No.28826 of 2023 is also dismissed at SR stage.
(K.R.SHRIRAM, CJ) (MOHAMMED SHAFFIQ,J.)
25.02.2025
Index : Yes/No
Neutral Citation : Yes/No
kpl/mka
__________
https://www.mhc.tn.gov.in/judis
CMP No.170 of 2025 in
THE HON'BLE CHIEF JUSTICE
AND
MOHAMMED SHAFFIQ,J.
(kpl)
C.M.P. No.170 of 2025 in
25.02.2025
__________
https://www.mhc.tn.gov.in/judis
