https://www.taxtmi.com/caselaws?id=270169 Section 12(4) of SAFEMA requires an appeal to be filed within 45 days of service of the forfeiture order, and the proviso permits entertainment of a delayed appeal only up to an outer limit of 60 days on sufficient cause. The Bombay High Court held that limitation starts on service of the order on the aggrieved person; service of the full papers and proceedings is not necessary to trigger time. It further held that the phrase "but not after 60 days" creates an express exclusion under section 29(2) of the Limitation Act, so the Appellate Tribunal has no power to condone delay beyond 60 days. en-us Mon, 21 Dec 2015 00:00:00 +0530 Thu, 31 Dec 2015 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270169 Section 12(4) of SAFEMA requires an appeal to be filed within 45 days of service of the forfeiture order, and the proviso permits entertainment of a delayed appeal only up to an outer limit of 60 days on sufficient cause. The Bombay High Court held that limitation starts on service of the order on the aggrieved person; service of the full papers and proceedings is not necessary to trigger time. It further held that the phrase "but not after 60 days" creates an express exclusion under section 29(2) of the Limitation Act, so the Appellate Tribunal has no power to condone delay beyond 60 days. Case-Laws Indian Laws Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270169