https://www.taxtmi.com/caselaws?id=470078 Article 116 of the Limitation Act does not govern an appeal under Section 22(8) of the Jogighopa Act because that remedy is a sui generis statutory appeal, not one under the Code of Civil Procedure. The Act confers only limited civil-court powers on the Commissioner and does not generally incorporate the Code for appellate proceedings. Where neither the special statute nor the Limitation Act prescribes an appeal period, the remedy must be exercised within a reasonable time, assessed by the statutory scheme, parties' conduct, delay and actual prejudice; courts cannot impose a fixed period. The appeal was considered timely and maintainable, requiring merits adjudication by the competent District Judge. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 15 Jul 2026 10:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470078 Article 116 of the Limitation Act does not govern an appeal under Section 22(8) of the Jogighopa Act because that remedy is a sui generis statutory appeal, not one under the Code of Civil Procedure. The Act confers only limited civil-court powers on the Commissioner and does not generally incorporate the Code for appellate proceedings. Where neither the special statute nor the Limitation Act prescribes an appeal period, the remedy must be exercised within a reasonable time, assessed by the statutory scheme, parties' conduct, delay and actual prejudice; courts cannot impose a fixed period. The appeal was considered timely and maintainable, requiring merits adjudication by the competent District Judge. Case-Laws Indian Laws Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470078