1997 (1) TMI 83

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....pplication for condonation of delay in filing the appeal before the Tribunal and consequently dismissing the appeal as time barred. The appeal was filed in the Tribunal on 19-6-1989 against the order of the Collector dated 14-4-1987. The submission of learned Additional Solicitor General is that sub-section (5) of Section 35A imposes a duty on the Collector (Appeals) to communicate the order passe....