https://www.taxtmi.com/caselaws?id=172433 A fresh application for restoration under section 3 of the Kosi Area (Restoration of Lands to Raiyats) Act, 1951 was held not maintainable after the original restoration order had become final on failure to comply with the instalment condition. The Court treated the later request to deposit the entire amount in a lump sum as a new application on the same subject matter, which the Act did not contemplate because Collector's orders attain finality subject only to appeal. Section 5 of the Limitation Act, 1963 did not apply, as the Collector was not a court and there was no prescribed limitation period requiring condonation. The High Court's interference with the appellate order was therefore erroneous. en-us Wed, 26 Nov 1975 00:00:00 +0530 Fri, 21 Aug 2015 13:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172433 A fresh application for restoration under section 3 of the Kosi Area (Restoration of Lands to Raiyats) Act, 1951 was held not maintainable after the original restoration order had become final on failure to comply with the instalment condition. The Court treated the later request to deposit the entire amount in a lump sum as a new application on the same subject matter, which the Act did not contemplate because Collector's orders attain finality subject only to appeal. Section 5 of the Limitation Act, 1963 did not apply, as the Collector was not a court and there was no prescribed limitation period requiring condonation. The High Court's interference with the appellate order was therefore erroneous. Case-Laws Indian Laws Wed, 26 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172433