TMI Blog2023 (9) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 21.03.2021 had earlier extended the period of limitation for filing the appeal. A further extension was thereafter given by the Hon'ble Supreme Court in its order dated 10.01.2022 in Cognizance for extension of limitation IN RE [ 2022 (1) TMI 385 - SC ORDER] - As per paragraph 5.3 of the said decision in case where limitation would have expired during the period between 15.03.2020 till 28.02.2022, all persons were given further time of ninety (90) days from 01.03.2022 to file an appeal. Thus, the petitioner was required ought to have filed an appeal latest by 31.05.2022 as per the decision of the Hon'ble Supreme Court. Considering the fact that the order that was impugned before the Appellate Commissioner of the secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Taking into consideration the arguments advanced by the learned counsel and the impact of the surge of the virus on public health and advertises faced by litigants in the prevailing conditions, we deem it appropriate to dispose of MA.No.21 of 2022 with the following directions:- 5.1 The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. 5.2 Consequently, the balance period of limitation remaining as on 03.10.2021, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2022 as per the decision of the Hon'ble Supreme Court referred to supra. 7. The only reason given by the petitioner for condoning the delay in paragraph 11 of the affidavit filed in support of these two writ petitions are as under:- 11. Further I was affected by COVID 19 on 11.05.2021 and my wife was admitted for pregnancy on 07.05.2021 and it is pertinent to note that most of my family members were affected by COVID-19 at that time and further, my paternal aunty died on 18.05.2021. After that, all my family members were admitted at Hospital for COVID-19. Further, my son was admitted at KV Hospital Dharmapuri in July month. 8. A reading of the above paragraph indicates that this was long before the period that was ext ..... X X X X Extracts X X X X X X X X Extracts X X X X
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