https://www.taxtmi.com/caselaws?id=155797 Rule 134 of the Rajasthan High Court Rules, 1952 required a special appeal to be filed within 30 days and to be accompanied by a certified copy of the impugned judgment or order. Because the rule used mandatory language, non-filing of the certified copy with the memorandum rendered the appeal defective. The certified copy was filed long after presentation, and no application under Section 5 of the Limitation Act, 1963 was made to explain or condone the delay. In these circumstances, the special appeals were treated as not properly instituted within time and were dismissed as time-barred. en-us Thu, 03 Nov 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155797 Rule 134 of the Rajasthan High Court Rules, 1952 required a special appeal to be filed within 30 days and to be accompanied by a certified copy of the impugned judgment or order. Because the rule used mandatory language, non-filing of the certified copy with the memorandum rendered the appeal defective. The certified copy was filed long after presentation, and no application under Section 5 of the Limitation Act, 1963 was made to explain or condone the delay. In these circumstances, the special appeals were treated as not properly instituted within time and were dismissed as time-barred. Case-Laws VAT and Sales Tax Thu, 03 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155797