Delay explanations required for appellate filings; advance proposals and central contacts mandated to enable condonation. Any delay in filing Reference Applications, Certificate of Fitness applications or Special Leave Petitions must be explained daily; proposals must be submitted to the Board at least 20, 30 and 45 days respectively before limitation, belated reports must state reasons to enable condonation applications, and Commissioners must contact Director (Judicial) for Income-tax matters and Deputy Secretary (Estate Duty) for wealth, gift, estate and chapter XXA matters if Board instructions are not received in time.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delay explanations required for appellate filings; advance proposals and central contacts mandated to enable condonation.
Any delay in filing Reference Applications, Certificate of Fitness applications or Special Leave Petitions must be explained daily; proposals must be submitted to the Board at least 20, 30 and 45 days respectively before limitation, belated reports must state reasons to enable condonation applications, and Commissioners must contact Director (Judicial) for Income-tax matters and Deputy Secretary (Estate Duty) for wealth, gift, estate and chapter XXA matters if Board instructions are not received in time.
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