https://www.taxtmi.com/article/detailed?id=1769 Section 5 of the Limitation Act permits courts to admit out of time appeals or applications where a sufficient cause is shown, and this discretion should be exercised liberally to advance substantial justice. Governmental institutional delay and procedural red tape may be relevant in assessing sufficient cause, but such latitude is limited: authorities must present cogent, time specific, bona fide explanations and exercise due diligence, since routine or generalized assertions of bureaucratic delay are inadequate to secure condonation. en-us Thu, 14 Jun 2012 18:39:26 +0530 Mon, 21 Apr 2014 09:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1769 Section 5 of the Limitation Act permits courts to admit out of time appeals or applications where a sufficient cause is shown, and this discretion should be exercised liberally to advance substantial justice. Governmental institutional delay and procedural red tape may be relevant in assessing sufficient cause, but such latitude is limited: authorities must present cogent, time specific, bona fide explanations and exercise due diligence, since routine or generalized assertions of bureaucratic delay are inadequate to secure condonation. Articles Other Topics Thu, 14 Jun 2012 18:39:26 +0530 https://www.taxtmi.com/article/detailed?id=1769