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...
Section 61(2) establishes a 30 day appeal period with a Tribunal extension ceiling of 15 days; Section 198 addresses condonation of delay in performance of time bound Board functions but does not expand the Tribunal's statutory power to extend appeal timelines. The Tribunal reasoned that Section 198's non obstante clause is contextual to Board duties under the Code and cannot be invoked to cure a 103 day delay, therefore the condonation application and appeal memo were rejected on limitation grounds. The Tribunal also recognised, without deciding merits, that the statutory regulator has locus to file appeals when aggrieved, albeit limitation barred relief here.
Section 61(2) establishes a 30 day appeal period with a Tribunal extension ceiling of 15 days; Section 198 addresses condonation of delay in performance of time bound Board functions but does not expand the Tribunal's statutory power to extend appeal timelines. The Tribunal reasoned that Section 198's non obstante clause is contextual to Board duties under the Code and cannot be invoked to cure a 103 day delay, therefore the condonation application and appeal memo were rejected on limitation grounds. The Tribunal also recognised, without deciding merits, that the statutory regulator has locus to file appeals when aggrieved, albeit limitation barred relief here.
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