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2014 (1) TMI 1698 - CALCUTTA HIGH COURTValidity of appeal - time barred - Held that:- The criticism advanced by Mr. Bharadwaj that the statutory appeal was not preferred within the prescribed time deliberately is not altogether without any merit. The writ petitioner could have with the exercise of due diligence ascertained the order passed by the Joint Commissioner. It is also a fact that the appeal was preferred after 467 days whereas the statutory Appellate Authority has power to condone delay of only 30 days. Therefore, the Appellate Authority could not have entertained the appeal in any event. The tendency to approach the High Court without exhausting the remedy before the statutory authorities cannot be encouraged. We, however, refrain from deciding the issue in this case finally because Mr. Khaitan has, after taking instructions, agreed to put in a further sum of ₹ 25,00,000/- within three months from date. A sum of ₹ 10,00,000/- has already been put in by his client. In the event a further sum of ₹ 25,00,000/- is deposited within three months from date, the matter shall be reconsidered by the Joint Commissioner as per the order passed by the learned Trial Court. In the event such deposit is not made within the time stipulated herein, the order passed by the learned Trial Court shall stand set aside.
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