IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.M. Nos.32139-40-CII of 2010 in VATAP No.100 of 2010 (O&M) Date of decision: 15.3.2011 State of Punjab & another. -----Appellants. Vs. M/s Tata Iron & Steel Co. Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE JASWANT SINGH Present:- Mr. Jaswinder Singh, DAG, Punjab for the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 68(2) of the Punjab Value Added Tax Act, 2005 (for short, “the Act”) against the order of the Punjab VAT Tribunal dated 22.3.2005, Annexure P-3, setting aside levy of penalty of about `3 lacs imposed under Section 14B(7) of the Punjab General Sales Tax Act, 1948. 2. There is a delay of 1981 days in filing the appeal. Reasons for such a long delay mentioned in para 4 of the application are that various Excise and Taxation Officers changed from time to time. 3. We have heard learned counsel for the appellants. VATAP No.100 of 2010 4. Even though there is a trend to adopt a liberal approach in the matter of condoning the delay, delay in the present case is about six years and no valid reason has been put forward for condoning the same. Mere fact that one or the other officer changed in the last many years, could not be a ground for not filing the appeal. Inspite of change of officers, some or the other officer was always there who could have taken the necessary steps in reasonable time. The amount of penalty involved is also not very exorbitant. We are not satisfied that there are sufficient reasons for condoning the delay. 5. Accordingly, the application for condoning of delay is dismissed. Consequently, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE March 15, 2011 (JASWANT SINGH) ashwani JUDGE 2