Liberal approach to delay in filing upheld where explanation was satisfactory, restoring the statutory appeal for merits hearing.

A statutory appeal was restored after the Court found the 37-day delay satisfactorily explained by efforts to remit the balance tax amount before the Block Development Officer. Applying a liberal approach to delay in filing, the Court held that the rejection of the appeal on limitation was not justified. The order refusing to entertain the appeal was set aside, and the appellate authority was directed to hear the matter on merits in accordance with law.

---

---

Issues: Whether the rejection of the statutory appeal on the ground of delay of 37 days was liable to be interfered with and the appeal directed to be entertained on merits.

Analysis: The delay was explained as arising from the petitioner's efforts to remit the balance tax amount before the Block Development Officer, and the explanation was found satisfactory. In view of the circumstances placed before the Court, a liberal approach was warranted in considering the delay in filing the appeal.

Conclusion: The order rejecting the appeal for delay was set aside and the appellate authority was directed to entertain the appeal without reference to delay and decide it on merits in accordance with law.

---