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2013 (1) TMI 689 - KERALA HIGH COURTCondonation of delay - Medical reasons - Held that:- Appeal can be considered by the appellate authority only if delay in filing the appeal is condoned. Therefore I direct the first respondent to consider exhibit P3 application filed by the petitioner and pass orders thereon. This shall be done as expeditiously as possible at any rate, within four weeks from today. If delay is condoned, the appellate authority shall proceed to consider the appeal itself within two months thereafter. It is also directed that in the meanwhile, recovery of tax due from the petitioner will stand stayed subject to the petitioner remitting 50 per cent of the amount thereunder, within two weeks - Delay condoned.
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