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2014 (12) TMI 418 - BOMBAY HIGH COURTCondonation of delay - Power of appellate authority to condone delay beyond period of 90days - Held that:- in particular sub section (3A) and its proviso, clearly shows that the period of two months is provided for filing of appeal before the appellate authority. However, the appellate authority, if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the said period of two months, has power to allow filing of appeal within a further period of one month. Thus, total period that is allowed by this provision is or outer limit for preferring appeal is three months i.e. two months as a matter of right and next one months for sufficient cause. It is clearly seen that beyond the said outer limit of three months, there is no enabling provision for the appellate authority to either entertain the appeal or condone the delay. In our opinion, that is the plain reading of the provision. appellate authority under section 85 (3A) of the Act does not have authority to condone the delay beyond 90 days, that being the outer limit as per the said provision. - Decided against petitioner.
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