1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY 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 V/s. M/s.Otters Club ..Respondent Mr.R.K.Sharma, Advocate, for Appellant Mr.Poras Kaka with Mr.Atul K.Jasani, Advocate, for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 4TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 681 days in filing of the main appeal. Perusal of the affidavit indicates that the last date of filing the main appeal was 2nd February, 2004. The was sent to the Law Ministry much thereafter on 26th May, 2005 and the draft was received on 20th October, 2005 from Government 2 counsel. A period of about five months for drafting the appeal memo is unreasonably long. The affidavit further indicates that the draft was again given for approval on 18th July, 2005 and the draft was approved by the Central Government advocate on 20th October, 2005. When the first draft was prepared by the Government counsel then there was no need to have it approved from another Central Government advocate. In our view, the cause shown does not amount to sufficient cause. Hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)