https://www.taxtmi.com/caselaws?id=152022 Section 12(4) of SAFEMA prescribes a self-contained appeal limitation regime: an appeal must be filed within 45 days of service of the order, and may be entertained only up to a maximum of 60 days on sufficient cause shown. Because the special statute fixes this outer limit and gives overriding effect under section 24, the general condonation power in section 5 of the Limitation Act, 1963 is excluded. Delay beyond 60 days therefore cannot be condoned in appeals under SAFEMA. en-us Tue, 01 Apr 1997 00:00:00 +0530 Fri, 21 Jun 2013 16:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152022 Section 12(4) of SAFEMA prescribes a self-contained appeal limitation regime: an appeal must be filed within 45 days of service of the order, and may be entertained only up to a maximum of 60 days on sufficient cause shown. Because the special statute fixes this outer limit and gives overriding effect under section 24, the general condonation power in section 5 of the Limitation Act, 1963 is excluded. Delay beyond 60 days therefore cannot be condoned in appeals under SAFEMA. Case-Laws FEMA Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152022