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TMI Blog2024 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ell for consideration before the Hon ble Division Bench of this Court in the case of S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. [ 2023 (12) TMI 290 - CALCUTTA HIGH COURT] . The Division Bench of this Court, while considering the scope and ambit of Section 107 of the said Act and the applicability of Section 5 of the Limitation Act 1963 on the basis of the provisions contained in Section 29(2) of the Limitation Act 1963, and by placing reliance on the judgment delivered by the Hon ble Supreme Court in the case SUPERINTENDING ENGINEER/ DEHAR POWER HOUSE CIRCLE BHAKRA BEAS MANAGEMENT BOARD (PW) SLAPPER ANOTHER VERSUS EXCISE AND TAXATION OFFICER, SUNDER NAGAR/ASSESSING AUTHORITY [ 2019 (11) TMI 6 - SUPREME COURT] ], had concluded that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed beyond the period of limitation the same was accompanied by an application under Section 5 of the Limitation Act, 1963. The appellate authority, however, appears to have rejected the said application for condoning the delay by its order dated 27th March, 2024 and had consequentially disposed of the appeal. 3. Challenging the aforesaid rejection of the application for condonation of delay the present writ petition has been filed. 4. Mr. Choraria, learned advocate appearing for the petitioner by drawing attention of this Court to the provisions of Section 107(4) of the said Act, submits that since the appellate authority was competent to entertain the appeal beyond one month of the time prescribed, the petitioner had filed an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in refusing to condone the delay and in the facts of the case, direct the appellate authority to hear out the appeal by condoning the delay. 6. Ms. Sarkar, learned advocate appearing for the State respondents, on the other hand by drawing attention of this Court to the provisions of Section 107(4) of the said Act submits that there is no power available to the appellate authority to condone the delay beyond the period of one month from the prescribed period of 90 days, provided for in preferring the appeal. According to her, the said Act is a self-contained code and excludes the applicability of the provisions Section 5 of the Limitation Act 1963. Though, the provisions of Section 5 of the Limitation Act1963 may not have been expressly exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chakraborty Sons (supra). The Division Bench of this Court, while considering the scope and ambit of Section 107 of the said Act and the applicability of Section 5 of the Limitation Act 1963 on the basis of the provisions contained in Section 29(2) of the Limitation Act 1963, and by placing reliance on the judgment delivered by the Hon ble Supreme Court in the case Superintending Engineer/Dehar Power House Circle Bhakra Beas Management Board (PW) Slapper and another versus Excise and Taxation Officer Sunder Nagar/Assessing Authority [(2020) 17 SCC 692] , had concluded that in absence of non obstante clause rendering Section 29(2) of the Limitation Act 1963, non applicable and in absence of specific exclusion of Section 5 of the Limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1963 to the appellate authority, I am of the view that such issue needs to be considered by this Court. Having considered the application for condonation of delay, I find that the explanation provided by the petitioner in the application under Section 5 of the Limitation act is satisfactory and delay has been sufficiently explained. In view thereof, the delay in preferring the appeal under Section 107 of the said Act is condoned, and appeal be restored to its original file and number. 15. The appellate authority is directed to hear out and dispose of the appeal on merits preferably within a period of two month from date, without granting unnecessary adjournments to either of the parties. 16. With the above direction and observations, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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