TaxTMI 
TaxTMI 
1983 (12) TMI 313
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....India Ltd., 13, Strand Road, Calcutta-700 001 has filed an appeal being aggrieved from Order No. Cal-Cus-430/83, dated 16th March, 1983 passed by the Collector (Appeals), Calcutta. The said appeal was presented in the Registry on the 7th day of September, 1983. In column 3 of the Memorandum of Appeal the date of communication of the order has been mentioned as 7th June, 1983. 2. Shri S.K. Gh....
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.... for condonation of the delay on the ground that the papers were misplaced in the office for some time. He has referred to para 4 of the annexure attached with the appeal which is reproduced as under :- "Your petitioners pray for condonation of delay, if any, in preferring this appeal as papers conceding the above appeal case were misplaced at our office for some time." He has pleaded for condon....
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....ch by due care and attention, the party could have avoided cannot be a sufficient cause. The Limitation Law ought to receive such a construction as the language in its plain meaning imports. The rule must be enforced even at the risk of hardship to a particular party. The judge cannot on equitable grounds enlarge the time allowed by law, postpone its operation, or introduce exceptions not recogniz....