2019 (8) TMI 205

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..... s of memory - HELD THAT:- Though sub-section (3) of Section 35B prescribes a period of limitation of 3 months, sub-section (5) gives discretion for the Tribunal to condone the delay. No outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period. We have gone through the affidavit in support of the application for condonation of delay. We are satisfied t .....

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..... l for the appellant. Mrs. Sundari R. Pisupati, learned standing counsel for the department has taken notice for the respondent. 3. The only question of law arising for consideration is as to whether the Tribunal was right in refusing to condone the delay, in filing the appeal, in the circumstances narrated in the affidavit in support of the application. 4. The delay .....

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