9911796707
TMI Blog1967 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ether, on the facts and in the circumstances of the case, the Board was justified in refusing to admit the appeal ? " The facts as given in the statement of the case are : Hari Har Bux Singh was the Taluqedar and proprietor of Dhanawa and Dherhiyari Estate in Gonda district. He died on the 17th of September, 1934. Kunwar Madan Mohan Singh is the accountable person of the estate of the deceased Hari Har Bux Singh. Kunwar Madan Mohan Singh did not file a valid account of the property in respect of the estate of Hari Har Bux Singh under section 53(3) of the Act. The Assistant Controller of Estate Duty, Varanasi, after giving Kunwar Madan Mohan Singh an opportunity of being heard, determined the principal value of the estate of Hari Har Bux Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions that on the 23rd July, 1960, Kunwar Madan Mohan Singh was suddenly taken ill with typhoid and remained unconscious for a period of one full month from 23rd July, 1960, and that when his mental balance was restored to him, he sent his brother (Kunwar Madan Mohan Singh being adopted in a different family) to his counsel in Delhi with necessary papers to file the appeal. The Board of Revenue, while dealing which the question that the delay had been sufficiently explained, observed as under : " While I may accept the evidence about the illness, there is nothing to show why the appellant should have delayed matters so long and left it to the end of the limitation period for filing the appeal. Again when the appellant fell ill, be could h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of the order of the Assistant Controller and ending with, the 3rd of August, 1960. In doing so, the Board of Revenue has misconceived the legal position. It is well settled that the failure of the appellant to account for his non-diligence during the whole of the period of limitation prescribed for the delay for the appeal does not disqualify him from praying for the condonation of delay under section 5. Where the appellant did not file the appeal till the last day of limitation, and as he fell ill on the last day of limitation filed the appeal thereafter asking for the delay to be excused, it was held by the Supreme Court that his want of diligence till the last day of limitation would not disqualify him from applying for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient explanation for the delay in the filing of the appeal. The Board of Revenue has not recorded any finding as to on what date Kunwar Madan Mohan Singh became unconscious, though it has accepted the latter's evidence that he fell ill with typhoid on the 23rd of July, 1960. Assuming that Kunwar Madan Mohan Singh became unconscious three or four days after the 23rd of July, 1960, that would not in any way alter the legal position that he had only to furnish cause as to why he did not file the appeal on the 3rd of August, 1960. Between the 23rd of July, 1960, and the 3rd of August, 1960, there were as many as 11 days and, if on any one of these 11 days Kunwar Madan Mohan Singh became unconscious, his explanation for the delay in the filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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