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Issues: Whether the court has power to accept a written statement filed beyond the outer limit of ninety days prescribed under Order VIII Rule 1 of the Code of Civil Procedure, 1908, and whether the provision is mandatory or directory.
Analysis: The time limit for filing a written statement was introduced to curb delay and secure expeditious disposal of civil suits, but the provision is procedural and does not expressly take away the court's power to accept a belated written statement. Procedural rules are intended to advance justice and should not be construed so rigidly as to defeat a fair hearing, especially where no express statutory prohibition exists. The nature of the provision, its object, and the absence of expressly stated consequences for non-compliance support a construction that preserves judicial discretion in exceptional cases.
Conclusion: The court has power to accept a written statement beyond ninety days in appropriate cases, and Order VIII Rule 1 is directory rather than strictly mandatory. The refusal to accept the written statement was set aside and the appeal was allowed.