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2013 (12) TMI 93

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..... eding before the Hon’ble High Court shall be excluded for calculating the period of limitation – calculation of three months to be made from the date of the Hon’ble High Court’s decision, then also the applicant should have filed the appeal on or before 24.2.2011 - But the applicant had not filed the appeal within the limitation as per direction of the Hon’ble High Court and it has filed on 23.6.2 .....

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..... perused the records. 3. The applicant received the impugned order on 2.8.2010 and filed appeal on 23.6.011 as mentioned in Form No. CA-3. The learned counsel submits that they have field the Writ Petition before the Hon ble Madras High Court against the impugned order in the month of August 2010 but he is not able to mention the exact date of filing the writ petition. He further submits that the .....

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..... he stipulated period of 90 days from the date of the order of the Hon ble Supreme Court. He also submits that the order of the Hon ble Madras High Court has merged with the order of the Hon ble Supreme Court and therefore the period of filing appeal would be ascertained from the date of the order of the Hon ble Supreme Court. 3. On the other hand, the learned AR submits that the period of procee .....

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..... ame month as claimed by the learned Advocate. By judgment dated 25.11.2010, the Hon ble Division Bench of Madras High Court directed that if the applicant so prefers the appeal, the time spent in the proceeding before the Hon ble High Court shall be excluded for calculating the period of limitation. Even we calculate the three months from the date of the Hon ble High Court s decision then the appl .....

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