Nma/122/2006 Of The Director Of Income Tax (Exemption) v. M/S. Otters Club

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.122 OF 2006 IN INCOME TAX APPEAL(L)NO.1739 OF 2005 The Director of Income-tax(Exemption) ..Appellant Mumbai M/s.Otters Club..Respondent Mr.R.K.Sharma, Advocate, for Appellant Mr.Poras Kaka with Mr.Atul K.Jasani, Advocate, forRespondent CORAM : F.I.REBELLO &R.S.MOHITE,JJ. DATE : 4TH FEBRUARY, 2008 P.C. .This is a Notice of Motion for condoning adelay of 681 days in filing of the main appeal. Perusal of the affidavit indicates that the lastdate of filing the main appeal was 2[nd] February,2004. The was sent to the Law Ministry muchthereafter on 26[th] May, 2005 and the draft wasreceived on 20[th] October, 2005 from Government 2 counsel. A period of about five months fordrafting the appeal memo is unreasonably long. Theaffidavit further indicates that the draft wasagain given for approval on 18[th] July, 2005 and thedraft was approved by the Central Governmentadvocate on 20[th] October, 2005. When the firstdraft was prepared by the Government counsel thenthere was no need to have it approved from anotherCentral Government advocate. In our view, the causeshown does not amount to sufficient cause. Hence,the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)