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Issues: Whether the explanation for the delay and failure to remove office objections should be accepted and time granted to comply with the procedural requirements under Rule 986 of the Bombay High Court (Original Side) Rules, 1980.
Analysis: The motions arose from the Revenue's failure to comply with procedural requirements even after the delay in filing the appeals had been condoned. The Court found that the affidavit placed an inadequate explanation for the lapses and criticised the lack of coordination between the departmental and their advocates. However, in the larger public interest and to avoid defeating the matters on procedural defaults alone, the Court accepted the explanation and permitted further time to cure the office objections.
Conclusion: The explanation was accepted and the Revenue was granted four weeks' time to remove all office objections.