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

TMI Blog

Home

1993 (9) TMI 245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... G.P. Agarwal, Member (J)]. This is an application of condonation of delay in preferring present appeal. In the application of delay of 41 days has been explained as under : (i) Because of the demolition of disputed structure at Ayodhya on 6-12-1992, there were communal riots in the country and as a result of that indefinite curfew was imposed in Meerut town. (ii) That the Office of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and thereafter 23-1-1993, 24-1-1993 and 26-1-1993 were the public holidays. (vi) Owing to above unforeseen reasons, the appeal could not be filed within time. 2. To support the said grounds the applicants have also filed a Memo dated 6-1-1993 issued by the Addl. District Magistrate (City Meerut) certifying that Meerut was under curfew from 7-12-1992 till the mid-night of 3rd January, 1993. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urfew the machinery should have been geared and the appeal should have been filed as the time was running out and cited the case reported in 1988 (38) E.L.T. 739 (S.C.). 5. We have considered the submissions. The impugned Order-in-Appeal was communicated to the Collector on 16-9-1992 and the appeal was received in the Registry of this Tribunal on 8-1-1993. Thus there was a delay of 41 days as th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates