2000 (8) TMI 702

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..../Shri M. Chandershekhar, Shelash P. Seth and Roopesh Kumar, Advocates, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Arguing for the Revenue Sh. Ravinder Babu, Ld. JDR submitted that Appeal No. 589/94-D is filed by the Revenue well in time. The other appeals being supplementary appeals delay in filing these four appeals is to be condoned. Sh. M. Chandrashekhar, Ld. ....

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....nal. So also if the Commissioner is of the view that an order passed by the Appellate Commissioner under Section 35B of the Act is not legal or proper, he can authorise an officer to prefer an appeal to this Tribunal. An appeal by the aggrieved party or by the Commissioner in the above situation should be filed within three months from the date on which the order sought to be appealed against was ....

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....so far as may be" mean to the extent it is applicable. Ramanatha Aiyar's Law Lexicon states that "so far as may be" means to the extent possible. The scope of these words was dealt with by Their Lordships of the Supreme Court in Dr. Pratap Singh v. Director of Enforcement, AIR 1985 SC 989. According to Their Lordships, the expression "so far as may be" has always been construed to mean that those ....