9911796707
TMI Blog2010 (3) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said writ petition was heard for admission by the Division Bench of this Court. The learned Division Bench finding alternate remedy by way of appeal available to the petitioner allowed the petitioner, vide order dated 7th April, 2006 to withdraw the said petition with liberty to file appeal with further liberty to make out ground for condonation of delay. The appellant armed with the aforesaid order of the learned Division Bench has preferred this appeal on 24th July, 2008 along with notice of motion praying for condonation of delay of 154 days in preferring appeal. An affidavit in support of notice of motion is filed bringing the aforesaid facts on record. 3. On being noticed, respondents appeared through Mr. A.S. Rao, Advocate. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to be condoned applying Section 14 of the Limitation Act, 1963. 6. Having heard both the parties, provision of appeal under FERA was, as under : 54. Appeal to High Court An appeal shall lie to the High Court only on questions of law from any decision or order of the Appellate Board under sub-section (3) or sub-section (4) of Section 52 : Provided that the High Court shall not entertain any appeal under this section if it is filed after the expiry of sixty days of the date of communication of the decision or order of the Appellate Board, unless the High Court is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. 7. Aforesaid provision would show that the appellate authority was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sto Paints (P) Ltd. (supra), wherein, it is observed that ; The right of appeal is not merely a matter of procedure. It is a matter of substantive right. This right of appeal from the decision of an inferior Tribunal to a superior Tribunal becomes vested in a party when proceedings are first initiated, and before a decision is taken by the inferior Court. The assessee's right to appeal also carried with it right to seek condonation of delay, if any, in filing the appeal under the unamended proviso aforequoted and on a sufficient cause shown by him, it was open to the Tribunal to condone the delay. The power of the Appellate Assistant Commissioner to condone the delay was not limited to any period whether fifteen days or thirty days as foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (5) of Section 49, there is no outer limit prescribed for condonation of delay. High Court is given liberty to entertain appeal even after expiry of sixty days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within specified period. With this, if one turn to Section 35 of the FEMA Act which provides for appeal to the High Court within sixty days from the date of communication of the decision or order of the Tribunal, the power of condonation of delay given to the High Court is circumstanced by outer limit of sixty days. Comparison of Section 35 and Section 49(5)(c) would unequivocally show that in Section 35 there is outer limit provided for condonation of delay, whereas in Section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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