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    <description>Interference with refusal to condone delay is unwarranted where the appellant fails to show sufficient cause and no perversity is demonstrated in the appellate authorities&#039; exercise of discretion. The notice and assessment proceedings were duly served, but the explanation for the belated challenge was found unconvincing and unsupported by credible material. As the record did not establish a satisfactory basis for the delay, the earlier refusal to condone was upheld and the challenge failed.</description>
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      <description>Interference with refusal to condone delay is unwarranted where the appellant fails to show sufficient cause and no perversity is demonstrated in the appellate authorities&#039; exercise of discretion. The notice and assessment proceedings were duly served, but the explanation for the belated challenge was found unconvincing and unsupported by credible material. As the record did not establish a satisfactory basis for the delay, the earlier refusal to condone was upheld and the challenge failed.</description>
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