9911796707
TMI Blog2024 (5) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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, and by placing reliance on the judgment delivered by the Hon ble Supreme Court in the case of 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 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 Act, 1963, it would be improper to read implied exclusion there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 3rd July, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the said appeal which was otherwise barred by limitation not being accompanied by an application under Section 5 of the Limitation Act, 1963, the Appellate Authority, by its order dated 28th February, 2024, was, inter alia, pleased to dismiss the said appeal. 3. The petitioner is, however, aggrieved by the findings arrived at by the Appellate Authority that it can only condone the delay provided the same is filed within one month from the prescribed period for filing of appeal. 4. Mr. Agarwal, 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 the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the Division Bench while interpreting the provisions of the said Act, having regard to Section 29(2) of the Limitation Act, 1963 has held that since, there is no expressed or implied exclusion of Section 5 of the Limitation Act, by virtue of Section 29(2) of the Limitation Act, Section 5 of the Limitation Act, 1963 stands attracted. Having regard to the aforesaid, he submits that this Hon ble Court may be pleased to set aside the order passed by the Appellate Authority 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. Mr. Siddiqui, learned advocate appearing for the State respondents, on the other hand by drawing attention of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal was dismissed. In any event since, the appeal being filed beyond one month from the prescribed period, there was no opportunity available to the Appellate Authority to entertain the appeal. There is no irregularity on the part of the Appellate Authority in dismissing the appeal. 9. Heard the learned advocates appearing for the respective parties and considered the materials on record. The legal issue that falls for consideration in the present petition is whether the Appellate Authority has the jurisdiction and competence to condone the delay beyond the prescribed period of one month provided for filing an appeal under Section 107(4) of the said Act. 10. It may be noticed that an identical issue had fell for consideration before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 12. In the light of the above, the judgment delivered by the learned Single Judge of Allahabad High Court in the case of M/s Yadav Steel (supra) does not appear to be persuasive enough. 13. Having regard to the aforesaid, I find that the observations made by the Appellate Authority that it can condone the delay, provided the same is presented within a period of one month from the prescribed period, cannot be sustained and the same is accordingly set aside. 14. At the same time it may be noticed that the petitioner did not file any application for condonation of delay before the Appellate Authority. There is also a show cause notice calling upon the petitioner to explain the delay. The petitioner, however, says that before the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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