9911796707
TMI Blog1991 (7) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... "House property 'Mavumkoottahil House', Methala Village, Kodungallur Post, Trichur District, Kerala, in S. Nos. 140/2, 141/4 and 154/10 comprising a double storeyed house on an extent of 10.17 cents." The appellant submitted her reply to the notice which did not satisfy the Competent Authority, with the result that the latter issued another notice to her under section 7 of the Act. After completion of the trial, the Competent Authority, vide order dated December 19, 1990, held that the property detailed above had been acquired with a total investment of Rs. 1,67,584, out of which Rs. 43,900 remained unexplained. She was allowed to exercise her option under section 9(2) of the Act to retain the property by paying 120% of Rs. 43,900, i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing an appeal before the Appellate Tribunal against the order of the Competent Authority under section 7 of the Act is prescribed in section 12(4) of the Act and it reads : " (4) Any person aggrieved by an order of the Competent Authority made under section 7, sub-section (1) of section 9 or section 10, may, within forty-five days from the date on which the order is served on him, prefer an appeal to the Appellate Tribunal : Provided that the Appellate Tribunal may entertain any appeal after the said period of forty-five days, but not after sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. " The question for consideration is whether, in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation for any application, the time during which the applicant has been prosecuting with due diligence another civil proceeding, whether in a court of first instance or of appeal or revision, against the same party for the same relief shall be excluded, where such proceeding is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it ... " It is clear from the text and tenor of the provision contained in section 14 that it has no application in the case of an appeal against the order of the Competent Authority, having been filed before the same officer. It is elementary that the Competent Authority can, by no stretch of imagination, be treated as the appellate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is that the forum of appeal where the appellant could file an appeal against the order of the Competent Authority was not indicated in the impugned order and, for this reason, the appellant was misled and she submitted the appeal in the office of the Competent Authority. The benefit of this omission on the part of the Competent Authority may be given to the appellant. We are unable to uphold this contention as well. It is specifically provided in the Act that the appeal against the order of the Competent Authority shall lie before the Tribunal. There is no statutory obligation on the part of the Competent Authority to indicate the forum of appeal in the order passed by him. In view of the discussions above, we hold that the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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