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    <title>1982 (11) TMI 173 - Supreme Court</title>
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    <description>The SC notes that procedural time limits may be enlarged under Section 148 CPC where delay is short, bona fide, and causes no prejudice, so dismissal for late filing of a certified copy was unwarranted. It also states that a trivial shortfall of 25 paise in a pre-emption deposit, later made good and otherwise compliant with the decree, should not defeat execution under Order 20 Rule 14 CPC. The guiding principle is that procedural defaults should not override substantive justice when the statutory purpose has been substantially fulfilled and no deliberate omission is shown.</description>
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      <title>1982 (11) TMI 173 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=184292</link>
      <description>The SC notes that procedural time limits may be enlarged under Section 148 CPC where delay is short, bona fide, and causes no prejudice, so dismissal for late filing of a certified copy was unwarranted. It also states that a trivial shortfall of 25 paise in a pre-emption deposit, later made good and otherwise compliant with the decree, should not defeat execution under Order 20 Rule 14 CPC. The guiding principle is that procedural defaults should not override substantive justice when the statutory purpose has been substantially fulfilled and no deliberate omission is shown.</description>
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