2011 (4) TMI 1127

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....the Applicant. S/Shri P.P. Singh and M.S. Sonak with P. Rao, Advocates, for the Respondent. [Order per : Mohit S. Shah, C.J. (Oral)]. -  Both these review applications arise from the judgment dated 12th June, 2009 of another Division Bench of this Court by which this Court dismissed the applications for condonation of delay of 96 days in filing one Appeal under Section 35-G of the Ce....

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....:- (2-A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period." 3. It is submitted that in view of the above statutory amendment with retrospective effect with effect from 1st day of July, 2003 this Court ....

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....elay were dismissed, as the Appeal in question under Section 35-G of the said Act was filed after 1st day of July, 2003. In fact, the Appeal was filed in the year 2008. 5. The learned Counsel for the respondent in each applications, however, oppose the applications for review and submit that at the highest, the amendment with effect from 1st day of July, 2003 empowers the High Court to con....

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....d Act were required to be filed within a period of 180 days. This Court had no power to condone delay in filing the Appeal if it was filed beyond the period of 180 days referred to clause (a) of sub-section (2) of Section 35-G of the said Act. However, now with effect from 1st day of July 2003, Section 108 of The Finance (No. 2) Act, 2009 specifically confers power on the High Court to condone del....