When the appeal was filed there was a delay of 1110 days in re-filing of appeals. Revenue explained that delay was due to change in their Standing Counsel and previous counsel’s failure to inform them about appeal’s status. High Court dismissed appeals by observing that explanation offered for condonation of delay sought for by appellant could not be accepted, as, for a long time appeals were lying in defect. Apex Court held that  if substantial questions of law were of significance then, High Court, ought to have condoned delay in refiling appeals and considered cases on merits and therefore, impugned orders were to be set aside and matter was to be restored to High Court. With cost of Rs. 50,000 (Rupees fifty thousand only) to be paid by the appellant to the respondents in each of these appeals within a period of four weeks from today.