Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2019 (3) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2019 (3) TMI 20 - HC - Indian Laws


Issues Involved:
1. Whether the Appellate Tribunal can entertain an appeal filed beyond the prescribed period under Section 68-O of the NDPS Act.
2. Whether the High Court can condone the delay in filing the appeal beyond the period stipulated in Section 68-O of the NDPS Act.

Issue-wise Detailed Analysis:

1. Whether the Appellate Tribunal can entertain an appeal filed beyond the prescribed period under Section 68-O of the NDPS Act:
The petitioner challenged an order dated 14.11.2018 by the Appellate Tribunal for Forfeited Property, which rejected the petitioner’s appeal due to it being filed 457 days late. The Tribunal cited Section 68-O of the NDPS Act, which prescribes a 45-day period for filing an appeal, extendable to a maximum of 60 days if sufficient cause is shown. The Tribunal held it had no power to condone delays beyond 60 days. The Court affirmed this interpretation, stating that the Appellate Tribunal has no jurisdiction to entertain appeals filed beyond 60 days from the service of the order. The Court emphasized that an appeal is a statutory right and not an inherent right, referencing multiple Supreme Court judgments, including Durga Shankar Mehta v. Thakur Raghuraj Singh and Singh Enterprises v. Commissioner of Central Excise, Jamshedpur, which established that statutory limits on appeal periods are binding and cannot be extended by the Tribunal.

2. Whether the High Court can condone the delay in filing the appeal beyond the period stipulated in Section 68-O of the NDPS Act:
The petitioner argued that the High Court, under Article 226 of the Constitution, could condone the delay. The Court rejected this argument, reiterating that the right to appeal is a statutory right and can be limited by the legislature. The Court cited Union of India v. Popular Construction Co. and Oil and Natural Gas Corporation Limited v. Gujarat Energy Transmission Corporation Limited, where the Supreme Court held that statutory time limits for appeals are binding and cannot be extended by the courts, even under constitutional provisions like Article 142. The Court also referenced Amikna Bi Kaskar (Deceased) v. Union of India & Ors., where it was held that the Tribunal cannot entertain appeals beyond the statutory limit of 60 days. The Court concluded that it could not grant relief to the petitioner, who lost the right to appeal due to the delay.

Conclusion:
The Court dismissed the petition, upholding the statutory limitation on the period for filing appeals under Section 68-O of the NDPS Act and affirming that neither the Appellate Tribunal nor the High Court has the jurisdiction to condone delays beyond the stipulated period. The Court emphasized the principle that statutory rights, including the right to appeal, are subject to the conditions imposed by the legislature, and courts cannot override these limitations.

 

 

 

 

Quick Updates:Latest Updates