Jheky] lnL; & ;g fuxjkuh varxZr /kkjk 83 jktLFkku Hkw jktLo vf/kfu;e] 1956 ¼ftls rRipkr~ ^vf/kfu;e 1956* dgk tkosxk½ fo:) fu.kZ; jktLo vihy izkf/kdkjh] guqekux<+ fnukad 1-5-2000 ds izLrqr dh xbZ gSA 2- la{ksi esa izdj.k ds rF; bl izdkj gS fd mik;qDr mifuosku] guqekux<+ us vius vknsk fnukad 16-2-65 }kjk pd 16 ,l-,l-MCY;w- ds iRFkj ua- 130@295 ls i-ua- 130@302 ds eatwjkqnk jkLrs dks fujLr dj u;k jkLrk ua- 128@299 ls 128@301] 125@297 ls 129@297] 125@199 ls 129@299] 126@302 ls 126@303 rd dk nks nks xV~Bk jkLrk eatwj fd;kA bl vknsk fnukad 16-2-65 dk vey njken jktLo fjdkMZ esa ugha gksus ij ykyflag ¼izkFkhZ½ us ,d izkFkZuk i= mi[k.M vf/kdkjh] guqekux<+ ds le{k izLrqr fd;k] ftls mUgksaus vius vknsk fnukad 14-9-87 ds }kjk Lohdkj fd;kA lqjtkjke us vknsk fnukad 16-2-65 dks fujLr djkus dh dk;Zokgh ugha dh vkSj vknsk fnukad 14-9-87 dks fujLr djus gsrq vizkFkhZ lqjtkjke us izkFkZuk i= varxZr vknsk 9 fu;e 13 lh-ih-lh- ds varxZr izLrqr fd;k] ftls mi[k.M vf/kdkjh] guqekux<+ us vknsk fnukad 28-7-88 }kjk Lohdkj fd;kA bl vknsk ds fo:) izkFkhZ ykyflag us vihy ¼264@88½ varxZr /kkjk 75 jktLFkku dkrdkjh vf/kfu;e] 1955 ¼ftls rRipkr~ ^vf/kfu;e 1955* dgk tkosxk½ jktLo vihy izkf/kdkjh] Jhxaxkuxj ds U;k;ky; esa izLrqr dh] ftls mUgksaus vius fu.kZ; fnukad 15-5-90 ds }kjk Lohdkj dj fy;kA mDr fu.kZ; ls vlarq"V gksdj vizkFkhZ lqjtkjke us jktLo e.My] vtesj esa vf/kfu;e 1955 dh /kkjk 84 ds varxZr fuxjkuh ¼1@90½ isk dh] ftls jktLo e.My dh ,dy ihB }kjk fu.kZ; fnukad 20-10-94 ls [kkfjt dj fn;kA mDr fu.kZ; O;fFkr gksdj vizkFkhZ lqjtkjke us ,l-ch- flfoy fjV fifVku ua- 5165@94 jktLFkku mPp U;k;ky;] tks/kiqj esa isk dh] ftls ekuuh; mPp U;k;ky; dh ,dy ihB us vius vknsk fnukad 9-1-96 }kjk fujLr djrs gq, laizs"k.k fd;k gS%& ``The order dated 16.02.65 having not been challenged has attained finality. The order passed by the S.D.O. on 14.09.87 is only execution of the order passed on 16.02.65. The Board of Revenue was right in holding that as the order passed on 16.02.65 was not challenged no order can be passed changing that order by passing any order on the order passed by the S.D.O. I do not find any ground for interfering in the order passed by the Court below. There is not merit in this writ petition. The writ petition is dismissed. There is not merit in this writ petition. The writ petition is dismissed. 3- mijksDr fu.kZ; fnukad 9-1-96 ds ipkr~ ,d vihy uacj 233@97 fu.kZ; fnukad 16-2-1965 ds fo:) vizkFkhZ lwjtkjke us jktLo vihy vf/kdkjh] guqekux<+ ds ;gka isk dhA vihy ds lkFk lwjtkjke us ifjlhek vf/kfu;e 1963 dh /kkjk 5 o 14 ds varxZr izkFkZuk i= e; kiFk i= isk fd;kA vihy dh vafre cgl ds le; fuxjkuhdkj ds izkjafHkd vkifRr djus ij vihy U;k;ky; us i{kdkjksa dks loZizFke ifjlhek vf/kfu;e dh /kkjk 5 o 14 ds izkFkZuk i= ij lquk ,oa vknsk fnukad 1-5-2002 }kjk xSj fuxjkdkj dk izkFkZuk Lohdkj dj fy;k o vihy dks vanj fe;kn eku fy;kA mDr vknsk ls {kqC/k gksdj izkFkhZx.k us ;g fuxjkuh jktLo e.My esa isk dh gS] tks fuxjkuh@Vh,@62@2000 guqekux<+ ij ntZ jftLVj gqbZA 4- fuxjkuh ds yfEcr jgrs izkFkhZ yky flag dh e`R;q gks xbZA jktLo e.My ds vknsk fnukad 4-7-2001 }kjk e`rd yky flag ds fof/kd izfrfuf/k;ksa dks fjdkMZ ij fy;k x;kA 5- mHk;i{k ds vf/koDrkvksa dh cgl lquh xbZA 6- vizkFkhZ ds fo}ku vf/koDrk us fuxjkuh dks fopkjkFkZ xzg.k fd;s tkus ds fo:) izkjafHkd vkifRr isk dh fd vknsk fnukad 15-2000 ,d varfje vknsk gS vkSj vf/kfu;e dh /kkjk 84, o 77, ds varxZr iks"k.kh; ugha gS vkSj vius dFku ds leFkZu esa mUgksaus vkjvkjMh 1984 i`"B 232 ¼1½] o vkjchts 1994 ¼1½ i`"B 253 ¼2½] ds U;kf;d n`"Vkarksa dk lgkjk fy;kA fuxjkdkj us bldk fojks/k fd;k vkSj nyhy nh fd jktLo e.My ds mijksDr fu.kZ; izuxr izdj.k ds rF;ksa ls fHkUu gksus ds dkj.k pLik ugha gksrs vkSj ;g varfje vkKk ugha dgh tk ldrhA 7- eSaus i{k o foi{k dh nyhyksa dks lquk o fjdkMZ dk voyksdu fd;kA tgka rd vkKk fnukad 1-5-2000 dk laca/k gS bls varfje vknsk ugha dgk tk ldrkA ;g lgh ek;us esa varfje vknsk gSA vxj fe;kn ds izu dks vizkFkhZ ds fo:) r; fd;k tkrk rks vihy dk gh fu.kZ; gks tkrk vkSj muds gd esa QSlyk djus ls vihy U;k;ky; ds fy;s ijhlhek vf/kfu;e ds izu dk vafre fu.kZ; gks x;k gS vr% bls varfje vknsk ugha dgk tk ldrkA ekuuh; mPpre U;k;ky; us ikaMwjax <ksaMh pkSxqy o vU; cuke ek:rh gjh tkno o vU; ¼3½] esa dgk gS fd%& ``It is well-settled that a plea of limitation or a plea of res judicata is a plea of law which concerns the jurisdiction of the Court which tries the proceedings. A finding on these plea in favour of the party raising them would oust the jurisdiction of the Court, and so, an erroneous decision on these pleas can be said to be concerned with questions of jurisdiction which fall within the purview of Section 115 of the Code. 8- cEcbZ mPp U;k;ky; us nh teZu MseksdszfVd fjifCyd cuke nh Mk;ukfed bUMLVªh;y vaMjVsfdax ¼4½] esa izuxr izd`fr ds vknskksa dks varfje vknsk ugha ekuk gS ,oa dgk gS fd%& ``It is the relief asked for and the order made thereon which determines whether a particular order is or is not an interlocutory order. Such an order have been considered by the court as final order but not interlocutory order. Such an order have been considered by the court as final order but not interlocutory order. 9- vr% vizkFkhZx.k dh izkjafHkd vkifRr [kkfjt dh tkrh gSA 10- izkFkhZx.k ds vf/koDrk us viuh cgl ds nkSjku ifjlhek vf/kfu;e /kkjk 14 ds laca/k esa ;g nyhy nh gS fd fu"iknu dh dk;Zokgh esa yxk;s gq;s le; dks ifjlhek vf/kfu;e dh /kkjk 14 ds rgr {kE; ugha fd;k tk ldrkA vizkFkhZ ds fo}ku vf/koDrk us bldk fojks/k fd;kA 11- eSa izkFkhZx.k ds fo}ku vf/koDrk dh mijksDr nyhy ls lger ugha gwWA fu"iknu ds nkSjku dh gqbZ dk;Zokgh nhokuh dk;Zokgh dh rkjhQ esa vkrh gSA nksuksa esa fookn dk fcUnq jkLrk [kksyus ds laca/k esa gh Fkk vkSj tk dk;Zokgh dh xbZ Fkh oks dkuwu lykg ds vk/kkj ij dh xbZ FkhA fnukad 14-9-87 dh vkKk ds fo:) dh gqbZ vihy dh xSj ln~Hkkoh ugha dgk tk ldrkA vr% vizkFkhZx.k ifjlhek vf/kfu;e 1963 dh /kkjk 14 dk ykHk ikus ds vf/kdkjh Fks vkSj gSA 12- izkFkhZ dk dFku gS fd ifjlhek vf/kfu;e dh /kkjk 5 ds izkFkZuk i= dk dksbZ vk/kkj ugha gSA vihy 32 lky ckn isk dh xbZ gSA fu.kZ; fnukad 16-12-1965 dk vizkFkhZx.k dks izkjEHk ls gh Kku FkkA v/khuLFk U;k;ky; us vizkFkhZ ds izkFkZuk i= dks ifjlhek vf/kfu;e dh /kkjk 5 ds varxZr Lohdkj dj {ks=kf/kdkj laca/kh =qfV dh gSA ekuuh; mPp U;k;ky; dk fu.kZ; fnukad 9-1-66 vizkFkhZ ds vf/koDrk dh mifLFkfr esa ikfjr fd;k x;kA ekuuh; mPp U;k;ky; ds fu.kZ; ds ipkr~ Hkh vizkFkhZ us vihy fnukad 27-9-97 dks jktLo vihy izkf/kdkjh guqekux<+ ds U;k;ky; esa izLrqr dhA dkuwu ds varxZr vf/koDrk dh tkudkjh i{kdkj dh tkudkjh ekuh tkrh gSA mUgksausg vius dFku ds leFkZu esa vkj-vkj-Mh- 1978 i`"B 476¼5½] fu.kZ; dk lgkjk fy;kA izkFkhZ us vizkFkhZ ds }kjk v/khuLFk U;k;ky; esa vihy ds lkFk izLrqr ifjlhek ds izkFkZuk i= dk foLr`r tokc fnukad 28-3-2000 dks izLrqr fd;k ijUrq ml ij v/khuLFk U;k;ky; us dksbZ /;ku ugha fn;kA 13- vizkFkhZx.k us izkFkhZx.k dh nyhyksa dk fojks/k fd;k vkSj vihy U;k;ky; }kjk fn;s x;s fu.kZ; dk leFkZu fd;kA vknsk fnukad 16-12-95 vizkFkhZx.k dks lquokbZ dk iw.kZ volj u nsdj ikfjr fd;k x;k gS tks uSlfxZd U;k; ds fl)kUrksa ds foijhr gSA vius dFku ds leFkZu esa mUgksaus vkjvkjMh 1991 i`"B 526 ¼6½] dk m}j.k isk fd;kA v/khuLFk U;k;ky; us ifjlhek vf/kfu;e dh /kkjk 5 o 14 ds varxZr izLrqr izkFkZuk i= dks Lohdkj dj vf/kdkfjrk dk mYya?ku ugha fd;k gSA v/khuLFk U;k;ky; us nsjh dks {kE; fd;s tkus gsrq i;kZIr dkj.k ekudj vius foosdkf/kdkj dk iz;ksx dj foyEc dks {kek fd;k] tks vizkFkhZx.k dk oS/kkfud vf/kdkj gS ftlds fo:) fuxjkuh iks"k.kh; ugha gSA 14- eSaus mHk;i{k ds fo}ku vf/koDrkvksa dh cgl ij euu fd;k rFkk i=koyhA 15- v/khuLFk U;k;ky;ksa ds fu.kZ; ,oa ekuuh; jktLFkku mPp U;k;ky; ds fu.kZ;] jktLo e.My }kjk ikfjr fu.kZ; ,oa lacaf/kr igyqvksa o uthjksa dk /;kuiwoZd voyksdu o v/;;u fd;kA 16- tgkW rd ifjlhek vf/kfu;e 1963 ds izkFkZuk i= esa /kkjk 5 ds varxZr foyEc dks {kek djus dk izu gS] vizkFkhZ us vkKk fnukad 16-12-65 ds fo:) 27-9-97 dks vihy nk;j dhA fnukad 16-12-65 o 12-11-77 ds chp ds le; esa vihy ugha djus o vkKk dks fdlh vU; rjhds ls pqukSfr ugha nsus dk fooluh; dkj.k crkus esa vleFkZ jgs gSaA blds vykok jktLFkku mPp U;k;ky; dk fu.kZ; fnukad 9-1-96 dks gqvk Fkk vkSj izuxr ekeys esa v/khuLFk U;k;ky; esa vihy fnukad 27-9-97 dks isk dhA ;g ekuus ds fy;s i;kZIr dkj.k ugha gS fd ekuuh; mPp U;k;ky; ds vf/koDrk us vizkFkhZ dks mijksDr fu.kZ; dh lwpuk ugha nh o u gh ekuuh; mPp U;k;ky; ds vf/koDrk dk vFkok muds eqakh dk kiFk i= gh isk gqvk gS vkSj u gh pSukjke iq= isekjke ftlds tfj;s vizkFkhZx.k us lwpuk izkIr gksuk crk;k gS mldk gh kiFk i= isk gqvkA eerk nsoh cuke mn;flag ¼7½] esa jktLFkku mPp U;k;ky; us ,slh gh nyhy dks ugha ekuk gSA ih-ds- jkepUnzu cuke LVsV cuke LVsV vkWQ dsjyk ¼8½] esa ekuuh; mPpre U;k;ky; us vfHkfu/kkZfjr fd;k gS fd%& ``Law of limitation may harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribe and the Courts have no power to extend the period of limitation on equitable grounds. The discretion exercised by the High Court was, thus, neither proper nor judicious. The order condoning the delay cannot be sustained. This appeal, therefore, succeeds and the impugned order is set aside. Consequently, the application for condonation of delay filed in the High Court would stand rejected and the Miscellaneous First Appeal shall stand dismissed as barred by time. No costs. 17- vizkFkhZx.k us fnukad 16-12-65 dh vkKk dks pqukSfr nsrs gq, jktLo vihy vf/kdkjh guqekux<+ ds ;gka vihy la[;k 233@97 isk dhA ;g vihy 32 lky ds ckn isk dh xbZ FkhA izekf.kr fookfnr jkLrs dk mi;ksx yEcs le; ls djrs pys vk jgs gSA ;g ekuuk U;k; laxr ugha gksxk fd vizkFkhZx.k dks izkFkhZx.k }kjk u;s jkLrs dk mi;ksx djrs jgus ij Hkh bl ckr dk Kku ugha gqvk fd vf/kdkjhx.k us u;k jkLrk [kksy fn;k gSA bl yEcs vjls esa vizkFkhZx.k dks Hkh gd izkIr gks pqds gSA ;g lgh gS fd ifjlhek vf/kfu;e ds fl)kUr mnkj rjhds ls dke esa fy;s tkus pkfg, ijUrq bldk eryc ;g ugha gksrk fd dksbZ i{kdkj vius vf/kdkjksa ds izfr tkx:d u jgs] eqdnesa dks rQjhgu rjhds ls yM+s vkSj nwljs O;fDr ds gd esa iSnk gq, vf/kdkjksa dks guu djus dk ekSdk flQZ bl vk/kkj ij fn;k tk; fd mls Kku ugha FkkA leU;k; dks nksuksa i{kdkjksa ds chp r; djuk t:jh gksrk gSA ekuuh; jktLFkku mPp U;k;ky; us lqesj flag cuke eSllZ iq"ik eksVlZ o vU; ¼9½] esa ;g vfHkfu/kkZfjr fd;k gS fd%& ``The law is well settled that the law helps vigilant and not the indolent. The law of limitation is thus founded on public policy to see that there should be redressal of legal injury suffered by a party but also to see that every legal remedy must be kept alive for a legislatively fixed period of time. Though the condonation of delay is a matter of discretion of the court but Section 5 of the Limitation Act does not say that such discretion can be stretched too far so as to condone any length of time. There has to be rationale criterion as regards exception to the explanation seeking condonation of delay. In some cases, the delay of shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay of a very long range can be condoned provided the explanation thereof is satisfactory. There has to be rationale criterion as regards exception to the explanation seeking condonation of delay. In some cases, the delay of shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay of a very long range can be condoned provided the explanation thereof is satisfactory. The word ``sufficient cause under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice, but it does not mean to infer that the delay should condoned in each and every case unless discretion exercised by the court is on untenable grounds or is arbitrary or perverse and in that eventuality, it would be a different matter. While condoning the delay in such cases, the Apex Court has further taken the view that the Court should not forget valuable rights which have accrued to the opposite party altogether. It must be borne in mind that he too is a looser if the delay is condoned whereas he would have incurred huge litigation expenses. 18- eSa fjdkMZ ij lkfcr rF;ksa o mPpre U;k;ky;] jktLFkku mPp U;k;ky; o vU; mPp U;k;ky; ds mijksDr fu.kZ;ksa ds vk/kkj ij bl fu.kZ; ij igqapk gwW fd U;k;ky; jktLo vihy izkf/kdkjh] guqekux<+ us muds fu.kZ; fnukad 1-5-2000 ls vihy dks vanj fe;kn ekuus esa viuh vf/kdkfjrk dk iz;ksx djus esa rkfRod vfu;ferrk ls dk;Z fd;k gSA vr% fuxjkuh eatwj dh tkrh gSA vihy U;k;ky; dk fu.kZ; fnukad 1-5-2000 fujLr fd;k tkrk gSA ifj.kkeLo:i jktLo vihy izkf/kdkjh] guqekux<+ ds ;gka yfEcr vihy la[;k 233@97 Lor% fujLr gks tkrh gSA 19- i{kdkj viuk viuk [kpkZ ogu djsaxsA 20- fu.kZ; [kqys U;k;ky; esa lquk;k x;kA