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2008 (3) TMI 213 - HIGH COURT GUJARAT
Constitutional validity of the proviso to Section 35(1) as it provides that the power of the Commissioner (Appeals) to condone the delay in filing the appeal beyond the period of 60 days is confined to delay for a further period of 30 days only - Parliament has provided for the limitation period of 60 days for filing an appeal before the Commissioner – there is nothing unreasonable on part of Parliament in providing that limitation period – hence validity of section 35 cannot be challenged