https://www.taxtmi.com/caselaws?id=39603 Where an appeal statute requires a certified copy and does not define that expression, the meaning in section 76 of the Indian Evidence Act, 1872 applies, so mere communication of an order is not enough unless it is duly authenticated. The limitation scheme may also allow exclusion of the time taken to obtain the certified copy. On condonation of delay, the discretion must be exercised judicially on the facts, including bona fide conduct, prompt steps to cure defects, and a specific explanation for the delay, rather than rejecting the request on a mechanical view of vagueness. en-us Tue, 24 Jul 1973 00:00:00 +0530 Thu, 20 Feb 2020 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39603 Where an appeal statute requires a certified copy and does not define that expression, the meaning in section 76 of the Indian Evidence Act, 1872 applies, so mere communication of an order is not enough unless it is duly authenticated. The limitation scheme may also allow exclusion of the time taken to obtain the certified copy. On condonation of delay, the discretion must be exercised judicially on the facts, including bona fide conduct, prompt steps to cure defects, and a specific explanation for the delay, rather than rejecting the request on a mechanical view of vagueness. Case-Laws Income Tax Tue, 24 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39603