Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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The HC followed its earlier decision in an identical matter and held that delay in filing the statutory appeal could be condoned where the appellate authority had no power to condone delay and the writ remedy was pursued bona fide. The writ petition was allowed on the same terms as in Shobhalal, the original and appellate orders were quashed, and the appellate authority was directed to hear and decide the already filed appeal on merits in accordance with law, subject to compliance with the statutory deposit and other dues directed by the Court.
The HC followed its earlier decision in an identical matter and held that delay in filing the statutory appeal could be condoned where the appellate authority had no power to condone delay and the writ remedy was pursued bona fide. The writ petition was allowed on the same terms as in Shobhalal, the original and appellate orders were quashed, and the appellate authority was directed to hear and decide the already filed appeal on merits in accordance with law, subject to compliance with the statutory deposit and other dues directed by the Court.
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