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    <title>2019 (3) TMI 20 - DELHI HIGH COURT</title>
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    <description>Section 68-O of the Narcotic Drugs and Psychotropic Substances Act, 1985 permits an appeal within forty-five days and allows condonation only up to an outer limit of sixty days on sufficient cause being shown. Once that statutory limit expires, the Appellate Tribunal lacks jurisdiction to entertain the appeal. The document states that the right of appeal is purely statutory and may be limited by the legislature, and that Article 226 cannot be used to create an appeal right or defeat an express bar on condonation. The same principle is noted in analogous limitation provisions under other statutes.</description>
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      <title>2019 (3) TMI 20 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=375999</link>
      <description>Section 68-O of the Narcotic Drugs and Psychotropic Substances Act, 1985 permits an appeal within forty-five days and allows condonation only up to an outer limit of sixty days on sufficient cause being shown. Once that statutory limit expires, the Appellate Tribunal lacks jurisdiction to entertain the appeal. The document states that the right of appeal is purely statutory and may be limited by the legislature, and that Article 226 cannot be used to create an appeal right or defeat an express bar on condonation. The same principle is noted in analogous limitation provisions under other statutes.</description>
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