Condonation of delay requires judicial consideration of the explanation; a mechanical rejection of a delayed appeal is impermissible.

Where a statute permits admission of a delayed appeal on sufficient cause, the appellate authority must examine the delay explanation judicially and not reject the appeal mechanically. Here, the record included material supporting the delay, including a medical certificate, but the authority dismissed the appeal as time-barred without proper application of mind, and the revisional court noted that this aspect had been overlooked. The court set aside the dismissal and remitted the matter for fresh consideration of the delay explanation and disposal of the appeal according to law.

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Issues: Whether the first appellate authority was justified in dismissing the appeal as barred by limitation without properly considering the explanation offered for the delay in filing the appeal.

Analysis: The appeal was filed long after the prescribed period under the sales tax law. The proviso to the relevant limitation provision empowered the appellate authority to admit a delayed appeal on sufficient cause being shown, and that power had to be exercised on judicial lines. The record showed material placed in support of the delay explanation, including a medical certificate, but the appellate authority disposed of the matter without proper application of mind to the cause shown. The revisional court also found that this aspect had been overlooked. Since no procedure had been framed for entertaining delayed appeals, the court observed that appropriate rules should be made to require a condonation application supported by affidavit, akin to the principles underlying limitation law.

Conclusion: The order dismissing the appeal as time-barred was set aside and the matter was remitted to the appellate authority to consider the delay explanation afresh and then dispose of the appeal according to law.

Ratio Decidendi: Where a statute confers power to entertain a delayed appeal on sufficient cause, the appellate authority must consider the delay explanation judicially and cannot reject the appeal mechanically without addressing the cause shown.

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