9911796707
TMI Blog2022 (12) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... at was held by this Tribunal in the above case is that the benefit of Section 4 of the Limitation Act is admissible with regard to 30 days period of limitation and the said benefit is not be extended when 45 days are computed. 15th Day is period which may be condoned but the benefit of Section 4 of the Limitation Act is not be extended if the 46th and 47th Day were holidays. - Present is not a case where Appellant is claiming benefit of Section 4 with regard to computation of 30 days period of limitation and not seeking benefit of 46th and 47th Day. We are of the view that the Appeal was not filed beyond the delay of 15 days. Filing of the Appeal was within the delay of 15 days, this Court can very well consider the grounds for condonati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Appellate Tribunal can very well condone the delay in exercise of the powers conferred under Section 61(2) proviso. 5. Learned Counsel for the Appellant submits that he received the copy of the Order on 08th April, 2022 hence the Limitation be counted from 08th April, 2022. Learned Counsel for the Respondent submits that the period of limitation commenced from the date of the pronouncement of the Order and in the present case, Order was pronounced on 07th April, 2022 and limitation has to be counted from 07th April, 2022. 6. The period of limitation is 30 days as per Section 61(1) of the Code. The power to condone the delay conferred to this Tribunal is only of 15 days. We thus have to find out in the facts of the present case, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 is as follows: 3. Computation of time period.- Where a period is prescribed by the Act and these rules or under any other law or is fixed by the Appellate Tribunal for doing any act, in computing the time, the day from which the said period is to be reckoned shall be excluded, and if the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day on which the Appellate Tribunal remains closed shall also be excluded 10. 09th May, 2022 being the last day when 30 days period of limitation came to an end and the Appeal having been e-filed on 23rd May, 2022 whether the delay is 15 days or more, is question to be answered. 09th May, 2022 being the last date of limitation, 10th May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4 of the Limitation Act, the Limitation has to be expired on the date when Court is closed, present is not a case where the Limitation expiredon a date whenthe Court was closed since limitation is of 30 days and not 45 days. The power to condone the delay of 15 days is exercised by this Tribunal under proviso to Section 61(2) of the Code but it cannot be said that period for limitation is 45 days. Thus the present is not a case where benefit of Section 4 can be extended. 12. What was held by this Tribunal in the above case is that the benefit of Section 4 of the Limitation Act is admissible with regard to 30 days period of limitation and the said benefit is not be extended when 45 days are computed. 15th Day is period which ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
