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 - 2024 (4) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2024 (4) TMI 465 - HC - Indian Laws


Issues Involved:
1. Condonation of delay in filing an appeal.
2. Applicability of Sections 4 to 24 of the Limitation Act to special statutes.
3. Jurisdiction of High Courts under Article 226 of the Constitution of India.

Condonation of Delay in Filing an Appeal:

The Petitioner challenged the Order dated 21.11.2023 by the Appellate Tribunal under SAFEMA, which refused to condone the delay in challenging the Order dated 31.05.2023 by the Competent Authority. The appeal was filed on 20.09.2023, beyond the permissible limit.

Applicability of Sections 4 to 24 of the Limitation Act to Special Statutes:

The Court reiterated that when a statute provides a specific period of limitation, Sections 4 to 24 of the Limitation Act are excluded. Section 29(2) of the Limitation Act was cited, emphasizing that special laws prescribing different limitation periods exclude the applicability of Sections 4 to 24 unless expressly included. The Court referenced several judgments, including Chhattisgarh SEB v. Central Electricity Regulatory Commission and Patel Bros. v. State of Assam, to support this interpretation.

Jurisdiction of High Courts under Article 226 of the Constitution of India:

The Court noted that High Courts, while exercising jurisdiction under Article 226, cannot go beyond the statutory framework. The Court found no reason to interfere with the Appellate Tribunal's Order dated 21.11.2023, which refused to entertain the appeal filed beyond the prescribed period of limitation.

Conclusion:

The writ petition is dismissed, along with any pending applications.

 

 

 

 

Quick Updates:Latest Updates