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Issues: Whether the appeal dismissed as time-barred could be interfered with in writ jurisdiction and the matter remitted for decision on merits despite the statutory limitation.
Analysis: The appeal had been filed beyond the prescribed period and the appellate authority had no power to condone delay beyond the further period allowed by the statute. At the same time, the delay was found to have occurred due to circumstances beyond the petitioner's control, and denial of a hearing on merits would cause injustice. The proper course was therefore to set aside the orders passed on the appeal and the rectification application and direct reconsideration of the appeal on merits without raising the objection of limitation, after notice and hearing to all concerned.
Conclusion: The limitation bar was upheld as a matter of statutory power, but the petitioner was granted relief by way of remand for adjudication of the appeal on merits.
Final Conclusion: The writ petition succeeded to the extent that the impugned appellate and rectification orders were quashed and the appeal was restored for fresh decision on merits.
Ratio Decidendi: Where the statute does not confer power to condone delay beyond the prescribed period, the appellate authority cannot extend limitation, but the writ court may still set aside the dismissal and secure a merits hearing in appropriate cases.