ORDER : 1. For the reasons given in the Orders passed by this Court on 2nd July, 2012, Director of IT International Taxation v. City Bank, SLP (C) No. 19986 of 2011. order dated 2-7-2012 (SC), wherein it was directed and 13th August, 2012, Director of IT International Taxation v. City Bank, SLP (C) No. 19986 of 2011. order dated 13-8-2012 (SC), wherein it was directed on account of huge delay in filing the special leave petitions as also in filing the appeal before the High Court, we had asked the Department to file an affidavit explaining the delay in filing the above proceedings. The affidavit has been filed. It is reiteration of the same affidavit which has been filed earlier in the High Court and the Supreme Court. Further, the affidavit has not been filed by the concerned officer. The amount involved in this matter is approximately Rupees ninety crores. Since the affidavit in this Court pursuant to our Orders, as above, is not satisfactory, we want to know from the learned Additional Solicitor General as to whether the Department intends to hold a departmental inquiry for the above delay. 1. "There is an enormous delay of 450 days in filing the appeals before the High Court There is also delay of 535 days in filing and 123 days in re-filing SLP (C) No. 19986 of 2011 an 694 days's delay in filing SLP (C) No. 20007 of 2011 in this Court. We want the Department to file an additional affidavit giving reasons for the said delay and what steps the Department intends to take to remedy such situations which have been recurring in matters involving huge amounts. The special leave petitions shall stand over for six weeks." 2. "Mr R.P. Bhatt, learned Senior Counsel appearing for the Department, informs us that he has not received intructions. He personally undertakes to see that instructions are received by him by the next date. The Court wants to know as to why there has been a delay in filing of appeal (s) before the High Court as well as before this Court, particularly, when stakes are running into rupees fifty-nine crores, places these petitions on 14-9-2012." 2. In large number of cases, we find a peculiar phenomenon. The Court wants to know as to why there has been a delay in filing of appeal (s) before the High Court as well as before this Court, particularly, when stakes are running into rupees fifty-nine crores, places these petitions on 14-9-2012." 2. In large number of cases, we find a peculiar phenomenon. n cases, where huge revenue/demand from the Department is involved, invariably, there is inordinate delay in filing appeals before the High Court under Section 260A of the Income Tax Act, 1961, and in filing special leave petitions before this Court. We do not know the reason why such inordinate delays take place only in matters of stakes. This aspect needs to be looked into. This aspect has been brought to the notice of the learned Attorney General as well as the Ministry of Law in the past. This is one such case. Even in the past, this Court has raised a similar query. Moreover, once a matter is dismissed on the ground of delay, it has a ricocheting effect. 3. In the above circumstances, we direct the Registry to forward a copy of this Order to the Hon'ble Finance Minister and Hon'ble Law Minister for doing the needful at the departmental level so that such cases of revenue leakages do not recur. 4. Place these matters on 17th September, 2012, in order to enable learned Additional Solicitor General to make a statement in this regard.