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Issues: Whether a delay of 32 days in filing the reference application could be condoned when the statute empowered condonation only up to 30 days.
Analysis: The admitted delay was 32 days. The Tribunal examined the proviso to Section 35G and found that it did not confer power to condone delay beyond 30 days. Since the delay exceeded the statutory ceiling, the request for condonation could not be entertained.
Conclusion: The application for condonation of delay was rejected, and the reference application was also rejected.