TaxTMI 
TaxTMI 
2018 (12) TMI 1956
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.... is condoned. The application stands disposed of. OA No. 154/2018 1. This appeal is filed against the order dated 01.10.2018 whereby the right of the defendants to file the written statement was closed as 120 days prescribed in CPC for filing the written statement have expired. 2. Learned counsel for the appellant submits that the written statement was filed within time i.e. within 120 days but there was delay in re-filing the same. She relies upon the order of the learned Joint Registrar passed on 23.07.2018 where it is noted that the written statement has been filed but has been returned under office objection. 3. Learned counsel appearing for the appellant has opposed the appeal. He submits that re-filing tentamounts to fresh filing....
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....1995 as counsel did not check whether the application was lying in the Registry with any objection or not. Considering however, the nature of the objections, it was a matter of removal of the objections by the counsel and on the facts of the present case, it is difficult in this case to attribute any negligence to the party. On the facts of the case, the effect of negligence or 'casual approach', which would be appropriate term to be used here, of the counsel on his client, does not deserve to be so rigorous so as to deny condensation of delay in refiling the application. The casual approach of the counsel is evident as no timely efforts were made firstly to find out after filing application on 19th August, 1995 as to whether the Re....
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....e Limitation Act for filing of the objections is one month from the date of the service of the notice. It is common ground that the objections were filed within the period prescribed by the Limitation Act though defectively. The delay, if any, was in representation of the objection petition after rectifying the defects. Section 5 of the Limitation Act provides for extension of the prescribed period of limitation. If the petitioner satisfies the court that he had sufficient cause for not preferring the objections within that period. When there is no delay in presenting the objection petition Section 5 of the Limitation Act has no application and the delay in representation is not subject to the rigorous tests which are usually applied in exc....