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    <title>1969 (8) TMI 79 - Supreme Court</title>
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    <description>A bona fide mistake of counsel as to the proper appellate forum, based on valuation, can amount to sufficient cause for condonation of delay under Section 5 of the Limitation Act. The appeal was wrongly presented in the District Court, but the memorandum disclosed the relevant valuations and the record showed no concealment, mala fides, or attempt to defeat limitation. The Court treated the counsel&#039;s conduct, including a revision filed on the same mistaken footing and the effect of a local rule on appeals in suits for accounts, as confirming a genuine misapprehension. The refusal to extend time was therefore unsustainable, the delay was liable to be condoned, and the matter was remitted for hearing according to law.</description>
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    <pubDate>Mon, 25 Aug 1969 00:00:00 +0530</pubDate>
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      <title>1969 (8) TMI 79 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168179</link>
      <description>A bona fide mistake of counsel as to the proper appellate forum, based on valuation, can amount to sufficient cause for condonation of delay under Section 5 of the Limitation Act. The appeal was wrongly presented in the District Court, but the memorandum disclosed the relevant valuations and the record showed no concealment, mala fides, or attempt to defeat limitation. The Court treated the counsel&#039;s conduct, including a revision filed on the same mistaken footing and the effect of a local rule on appeals in suits for accounts, as confirming a genuine misapprehension. The refusal to extend time was therefore unsustainable, the delay was liable to be condoned, and the matter was remitted for hearing according to law.</description>
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      <pubDate>Mon, 25 Aug 1969 00:00:00 +0530</pubDate>
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