9911796707
TMI Blog2009 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the period of limitation with directions, to dispose of the appeal on merits and as per law.Writ petitions are allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed by or before March 16, 2008 and having been filed on March 17, 2008 it was a day beyond time. Smt Vani, learned counsel for the petitioner, points out that March 16, 2008 being a Sunday, the appeal presented on the next working day should be taken to be within the period of limitation in terms of the provisions of section 10 of the Mysore General Clauses Act, 1899, which reads as under: "10. Computation of time.--Where by any Mysore Act or Karnataka Act made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any court or office on a certain day or within a prescribed period, then, if the court or office is closed on that day or the last day of the prescribed period, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. Rule 148. Appeal under section 62 to the appellate authority.--(1) to (3) ... (4) Where the appeal is filed after the expiry of the period of limitation, it shall be accompanied by an application for condonation of delay supported by a sworn affidavit as to the cause of the delay. 149.. Form of appeal and procedure to be followed in case of appeal under section 62.--(1) to (2) ... (3) If the court fee payable has not been paid, or proof of payment of the tax not disputed in the appeal, has not been produced or the papers presented are not in conformity with the provisions of the Act and these R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otified for filing the application for condonation of delay and only on examination of such application the appeal could be disposed of and not otherwise. However, in the present case, as the appeal should be taken to be filed within the period of limitation in the wake of the provisions of section 10 of the Mysore General Clauses Act, 1899, the question of filing an application seeking for condonation of delay does not arise. In view of this undisputed position, the impugned order at annexure C is quashed by issue of a writ of certiorari and the matter is remanded to the appellate authority to examine the appeal on merits, treating the appeal as one presented within the period of limitation with directions, to dispose of the appeal on me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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