TMI Blog2017 (4) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... upto the period of 60 days, if sufficient cause is made out by the appellant and not otherwise. In my view, even if the applicant makes out a sufficient cause for delay beyond the grace period of 60 days, the Court has no power to condone such delay. There is thus no substance in the submission made by the learned counsel for the applicant. Insofar as the Doctor's certificate annexed at Exhibit “A” to the company application is concerned, in my view since this Court has no power to condone delay beyond the period of 60 days and admittedly in this case delay is 135 days, Doctor's certificate produced by the applicant in support of his case that he was prevented from sufficient cause from filing appeal within the period of 60 days is of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and stress and was advised complete rest at home and was under the treatment of Dr.B.T. Kate, M.D. Consulting Physician. He submits that as a result thereof, the applicant could not give instructions to his advocate to ensure that the present appeal is filed within time. 3. It is submitted by the learned counsel for the applicant that the applicant had also suffered with paroitid carcinama and was admitted and operated at Nanavati and Tata Memorial Hospital during the said period. Learned counsel invited my attention to a medical certificate dated 18th October, 2014 issued by Dr.B.T. Kate, certifying that the appellant was under his treatment. 4. Insofar as the preliminary objection raised by the respondent is concerned, Mr.Merch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Supreme Court in case of Patel Brothers (supra) is concerned, the Supreme Court has construed the provisions of section 29(2) of the Limitation Act, 1963 and section 84 of Assam Value Added Tax Act. It is held by the Supreme Court that the Court has to examine the provisions of special law to arrive at a conclusion as to whether there was legislative intent to exclude the operation of Limitation Act. It is held that if the intention of the legislature was to make section 5, or for that matter, other provisions of the Limitation Act applicable to the proceedings under the VAT Act, there was no necessity to make specific provision like section 84 thereby making only sections 4 and 12 of the Limitation Act applicable to such proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d would therefore, bar the application of section 5 of the Limitation Act, 1963 to section 10-F of the Companies Act, 1956. It is held that to hold that the Court can entertain an application to set aside the decision / order passed by the Company Law Board beyond the extended period under the proviso to section 10-F of the Companies Act, 1956 would render the phrase not exceeding 60 days wholly otiose. It is held that the Companies Act being a special enactment, the legislature has consciously restricted the right of appeal under section 10-F of the Companies Act, 1956 only to questions of law so as to ensure that there is as far as possible an early finality to the issues and consequent redressal of grievances. 9. It is held by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant makes out a sufficient cause for not filing the appeal within the extended period. The words not exceeding 60 days makes it clear that the power to condone delay upto the period of 60 days is specifically provided in the said section itself. The legislative intention is thus clear that the provisions of section 5 of the Limitation Act, 1963 are expressly excluded and are not applicable to section 10-F of the Companies Act, 1956. In my view the further period of sixty days provided in the proviso is a maximum grace period provided for condonation and is not part of period of limitation. 12. The statement of law declared by the Supreme Court in case of Patel Brothers (supra) and the judgment of this Court in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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