TMI Blog2014 (12) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... al proceedings cannot be launched without authorization being given to the legal consultant. He has also not stated that after having assured him that the appeal would be filed, the advocate had at any point of time conveyed to him that the appeal was actually filed. In short, even as per the petitioner's own account he has merely raised contention that he had instructed his advocate to file an appeal neither ensuring that the appeal is prepared duly signed by him and presented before the Tribunal nor did he obtain the confirmation from his advocate that the same is actually filed. The petitioner cannot throw the entire blame on his advocate. - Condonation denied. - SPECIAL CIVIL APPLICATION NO. 10876 of 2014 - - - Dated:- 18-11-2014 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within 90 days. The same was, however, filed on 17.10.2013 and as per the admitted calculation it was delayed by 580 days beyond the period of limitation prescribed. In order to explain such delay, the petitioner had also filed application for condonation of delay. In such application the petitioner has basically taken two grounds; firstly that the petitioner was not highly educated. He had studied only up to fifth standard, he was, therefore, not fully aware of the legal technicalities, he had to rely completely on his legal consultant. It was further stated that the petitioner had approached his advocate Shri B. B. Velani, who had also represented the petitioner before the Commissioner and who had assured the petitioner that he would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he had already instructed his advocate to prefer the appeal; the advocate had assured that such an appeal would be filed; however, it was later on learnt that no appeal was presented before the Tribunal. 6. Such explanation was not accepted by the Tribunal and in our opinion rightly so. Even if the petitioner was not fully aware about the period of limitation prescribed under the law of limitation, that would not enable him to sleep over his right for inordinate period and claim illiteracy as a ground for defence. Even as per his own affidavit he has merely instructed his advocate to file an appeal. He has never stated that he had signed the authorization form of the advocate or the appeal memo. Surely even a layman is supposed to know ..... X X X X Extracts X X X X X X X X Extracts X X X X
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