ASHOK AUTOMOBILES (RANCHI) PVT. LTD. Vs. STATE OF BIHAR AND OTHERS.

JUDGEMENT

(1.) In this writ application, the order dated October 20, 1982, passed by the Commercial Taxes Tribunal, Bihar, Patna, in Revision Case No. URN -165 -166 of 1982 is in question. By reason of the said order, the Commercial Taxes Tribunal condoned the delay in preferring the revision application filed by the Commissioner of Commercial Taxes.

(2.) Mr. Debi Prasad, learned counsel appearing on behalf of the petitioner, has drawn my attention to paragraph 8 of the order and submitted that the grounds upon which the application for condonation of delay was based, were wholly non -existent. He submitted that the question of obtaining a certified copy by the Department did not arise as the Department was already in possession of the certified copy. Further, he submitted that the Tribunal proceeded on the basis that the date of sanction would be the date of knowledge which is wholly erroneous.

(3.) There cannot be any doubt that an application for condonation of delay has to be judged on its own merits. It may also be possible that the Commercial Taxes Tribunal, while passing the said order, has taken into consideration the facts which might not have been available to the Department but the question that arises for consideration is whether in such a matter, the jurisdiction of the High Court should be invoked or not. It is now well -settled that a writ of certiorari is a discretionary right. Such a discretion has to be exercised keeping in view the well -known limitations which are self -imposed by the High Courts with regard to the exercise of their jurisdictions. It is also well -settled by various decisions of this court and also the Supreme Court that while issuing a writ of certiorari, the High court cannot correct mere errors of law or of facts but can issue such a writ only when there is a jurisdictional error in passing the order impugned before it.