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    <title>2011 (2) TMI 1375 - Supreme Court</title>
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    <description>Section 5 of the Limitation Act permits a liberal approach to condonation only where sufficient cause is shown, but liberal construction cannot excuse gross negligence, inaction or an unexplained delay. Abatement under the CPC, and setting aside abatement, require a real and reasonable explanation; they are not mechanical exercises. Where repeated lapses and lack of diligence are recorded, and the delay has also enabled a valuable right to accrue to the other side, the court may refuse indulgence. On the facts stated, the SC held that the High Court was not justified in condoning the delay or restoring the appeal, and the impugned order was set aside.</description>
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      <title>2011 (2) TMI 1375 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=172676</link>
      <description>Section 5 of the Limitation Act permits a liberal approach to condonation only where sufficient cause is shown, but liberal construction cannot excuse gross negligence, inaction or an unexplained delay. Abatement under the CPC, and setting aside abatement, require a real and reasonable explanation; they are not mechanical exercises. Where repeated lapses and lack of diligence are recorded, and the delay has also enabled a valuable right to accrue to the other side, the court may refuse indulgence. On the facts stated, the SC held that the High Court was not justified in condoning the delay or restoring the appeal, and the impugned order was set aside.</description>
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