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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appeal, filed beyond the statutory maximum period of 90 days from service of the adjudication order, could be entertained and the delay condoned.
Analysis: The appeal under section 52(2) of the Foreign Exchange Regulation Act, 1973 had to be filed within 45 days of service of the order, with a further discretionary condonation period of 45 days. The language of the provision fixed an outer limit of 90 days, beyond which the Tribunal had no jurisdiction to entertain the appeal. The Tribunal held that section 29(2) of the Limitation Act, 1963 could not be invoked to enlarge this statutory ceiling. It also found that section 14 of the Limitation Act, 1963 was inapplicable on the facts, since the appellant had not been prosecuting another proceeding with due diligence and good faith.
Conclusion: The delay beyond 90 days could not be condoned, and the appeal was not maintainable.
Final Conclusion: The statutory limitation under the Foreign Exchange Regulation Act, 1973 was treated as mandatory and incapable of extension beyond the prescribed outer limit.
Ratio Decidendi: Where a special statute prescribes a fixed maximum period for filing an appeal and for condoning delay, the appellate forum cannot extend that limit by resorting to the Limitation Act, 1963.
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