Administrative delay in filing appeal by govt. concern is sufficient reason

In the present appeals, the appellant i.e., the Pay and Accounts Officer is representing the Government of Tamil Nadu. It is an admitted fact that interest imposed on the appellant under Section 201(1A) has been paid by the appellant on protest and pursued the appellate remedy by obtaining necessary sanction from the Government in G.O.Ms.No.114 dated 27.3.2002. Thus there is a delay of 701 days, which is explained as administrative delay. The said reason cannot be rejected as it is not sufficient cause. In the facts of the present case, every day’s delay cannot be explained and as such t...