TaxTMI 
TaxTMI 
2016 (9) TMI 1420
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....cutory Application No. 1 of 2015 is for condonation of 161 days' delay in filing the appeal. The main ground in the application is that the delay occurred on account of the time taken by the Appellant in prosecuting a review petition before the Appellate Tribunal for Electricity. 2. It is seen from the application for condonation of delay that the original order of the Appellate Tribunal was passed on 28.11.2014. A certified copy of the order was obtained on 17.12.2014. Review petition was filed on 25.02.2015 beyond the period of limitation of 30 days. We are informed that the Appellate Tribunal had condoned the delay and entertained the review petition. 3. Be that as it may, on 07.05.2015, the review petition was dismissed as wit....
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.... filing an appeal within the said period of 60 days, may allow it to be filed within a further period not exceeding 60 days. Thus, the maximum period within which an appeal can be filed Under Section 125 is 120 days which includes the discretion granted to the Supreme Court to condone the delay limited to 60 days. The Supreme Court cannot condone the delay beyond 60 days by invoking Section 5 of the Limitation Act, 1963 and ignoring the special limitation prescribed under the Electricity Act, 2003. This Court, in Chhattisgarh State Electricity Board v. Central Electricity Regulatory Commission and Ors. (2010) 5 SCC 23, at paragraph-32, has settled this issue: 32. In view of the above discussion, we hold that Section 5 of the Limita....
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....oceeding, whether in a court of first instance or of appeal or revision, against the same party for the same relief shall be excluded, where such proceeding is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it. (3) Notwithstanding anything contained in Rule 2 of Order XXIII of the Code of Civil Procedure, 1908 (5 of 1908), the provisions of Sub-section (1) shall apply in relation to a fresh suit instituted on permission granted by the court under Rule 1 of that Order where such permission is granted on the ground that the first suit must fail by reason of a defect in the jurisdiction of the court or other cause of a like nature. Explanation.--For the pu....
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.... for summer vacations, for the Appellant to file the appeal after withdrawal of the review petition. The appeal was filed only after a few days of the reopening of the Court on 01.07.2015. Therefore, the Appellant is not entitled even to the benefit of the principles Under Section 4 of the Limitation Act, 1963 for exclusion of the period when court is closed. Merely because the Tribunal condoned the delay in filing the review petition, for the purpose of application of Section 14 before this Court for exclusion of the period, in the facts of the present case, it cannot be said that there was due diligence. Under Section 2(h) of the Limitation Act, 1963, nothing shall be deemed to be done in good faith which is not done with due care and att....