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    <title>2008 (7) TMI 1089 - ORISSA HIGH COURT</title>
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    <description>The expression &quot;sufficient cause&quot; under the Limitation Act should receive a liberal and pragmatic construction where delay in substitution and a prayer to set aside abatement are concerned, so that substantial justice is not defeated by a pedantic or hyper-technical approach. The stated principle is that courts should prefer adjudication on merits when the delay explanation is otherwise acceptable. On that basis, the substitution-related petitions were treated as maintainable, the delay was condoned, the abatement was set aside, and the legal heirs of the deceased defendant were allowed to be brought on record.</description>
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      <title>2008 (7) TMI 1089 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=307399</link>
      <description>The expression &quot;sufficient cause&quot; under the Limitation Act should receive a liberal and pragmatic construction where delay in substitution and a prayer to set aside abatement are concerned, so that substantial justice is not defeated by a pedantic or hyper-technical approach. The stated principle is that courts should prefer adjudication on merits when the delay explanation is otherwise acceptable. On that basis, the substitution-related petitions were treated as maintainable, the delay was condoned, the abatement was set aside, and the legal heirs of the deceased defendant were allowed to be brought on record.</description>
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