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    <title>2023 (3) TMI 1557 - CALCUTTA HIGH COURT</title>
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    <description>Section 21 of the National Investigation Agency Act, 2008 prescribes a complete appellate limitation scheme, allowing filing within thirty days and discretionary entertainment up to ninety days on sufficient cause, but barring any appeal after that outer limit. On a plain reading of the provision, Section 5 of the Limitation Act, 1963 is excluded by necessary implication under Section 29(2), so further condonation is unavailable. The Court distinguished the limited operation of Section 12 of the Limitation Act and held that the special statute&#039;s strict time bar, supported by its object of speedy disposal of terrorism-related prosecutions, prevents entertainment of appeals filed beyond ninety days.</description>
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      <link>https://www.taxtmi.com/caselaws?id=460345</link>
      <description>Section 21 of the National Investigation Agency Act, 2008 prescribes a complete appellate limitation scheme, allowing filing within thirty days and discretionary entertainment up to ninety days on sufficient cause, but barring any appeal after that outer limit. On a plain reading of the provision, Section 5 of the Limitation Act, 1963 is excluded by necessary implication under Section 29(2), so further condonation is unavailable. The Court distinguished the limited operation of Section 12 of the Limitation Act and held that the special statute&#039;s strict time bar, supported by its object of speedy disposal of terrorism-related prosecutions, prevents entertainment of appeals filed beyond ninety days.</description>
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