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1917 (11) TMI 3 - HC - Income Tax

Issues:
Appeal dismissed as barred by limitation - Jurisdiction of the Court - Error on the merits.

Analysis:
The judgment involves an appeal dismissed by the High Court of Madras on the grounds of being barred by limitation. The appellant contended that the order was without jurisdiction and erroneous on the merits. The original decree was in the plaintiff's favor, passed on February 8, 1905, by the Additional Subordinate Judge at Tanjore. The first defendant, Krishnasami Panikondar, filed an appeal to the Madras High Court, but it was presented after the last day for submission, leading to the need to establish sufficient cause for the delay. The appeal was initially returned as out of time, but upon resubmission with supporting affidavits, it was admitted by Sankaran Nair J.

The appeal was later heard by a Division Bench of the Court, where it was objected that the appeal was out of time and not competent. The Court, after reviewing the affidavits, dismissed the appeal in accordance with the Indian Limitation Act. The appellant argued that the Division Bench had no jurisdiction to reconsider the delay issue after admission by Sankaran Nair J. However, the Court held that the Division Bench had the authority to reassess the cause shown for the delay even at the appeal hearing stage, despite the objection raised as an afterthought.

The judgment emphasized the importance of adopting a procedure that would determine any limitation issues at the admission stage to avoid unnecessary expenses and time wastage. On the merits, the Court found that the burden was on the litigant to prove sufficient cause for the delay under Section 5 of the Indian Limitation Act. After a thorough examination of the evidence, the Court concluded that the appellant failed to demonstrate sufficient cause, leading to the dismissal of the appeal. The judgment highlighted the Court's discretion in excusing delays and declined to interfere with the decision, advising the dismissal of the appeal with costs.

 

 

 

 

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