https://www.taxtmi.com/caselaws?id=18113 A Letters Patent appeal lies against the judgment of the single judge under clause 15, not against the formal ministerial order later drawn up under the High Court Rules. Filing the memorandum with a copy of the judgment constitutes substantial compliance, so the appeal cannot await the certified order as a matter of requirement. On that basis, the appeal was beyond limitation. However, where the appellants acted under a bona fide but mistaken belief that the certified order was necessary, they were to be given an opportunity to seek condonation of delay before final dismissal. en-us Tue, 17 Sep 1996 00:00:00 +0530 Sat, 26 Sep 2009 18:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18113 A Letters Patent appeal lies against the judgment of the single judge under clause 15, not against the formal ministerial order later drawn up under the High Court Rules. Filing the memorandum with a copy of the judgment constitutes substantial compliance, so the appeal cannot await the certified order as a matter of requirement. On that basis, the appeal was beyond limitation. However, where the appellants acted under a bona fide but mistaken belief that the certified order was necessary, they were to be given an opportunity to seek condonation of delay before final dismissal. Case-Laws Income Tax Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18113