Where the department sought condonation of delay of several months in filing appeals in several matters and explained the reasons for the delay in a casual and negligent manner and without giving even the basic details, HELD, castigating the department that:

(a) Section 5 of the Limitation Act cannot be construed so liberally that an accrued right in favour of the non-applicant would be taken away in most casual manner and without any justification or cause. Delay cannot be condoned in a mechanical manner.

(b) While some latitude is given to the Government, there is a limit to how long the Court can keep condoning the defaults of the Government. The cases of long delay ex facie reflects utter negligence, callous attitude and irresponsible attitude of shifting responsibilities of the officers.

(c) Given that the conduct of the authorities was detrimental to the public revenue, public policy and good governance, the Court has issued detailed guidelines with a view to ensure that the concept of public accountability and responsibility in the discharge of official functions is inculcated in the officers of the department.

See Also: A collosal waste of tax resources! and CCE vs. Punjab Fibres (SC).