Legal Reference Library

A division bench of Madhya Pradesh High Court in PRAMOD KUMAR Vs THE STATE OF MADHYA PRADESH  held this court cannot sit over the decision of statutory authority and discharge the functions of an appellate authority. The petitioner instead of approaching the higher authorities straight away moved the high court to challenge the decision of the district collector pertained to construction of the panchayat building. A division bench comprising of Acting Chief Justice Rajendra Menon and Justice HP Singh said “the Collector being a statutory authority, if has taken a decision, this Court cannot sit over the decision of the statutory authority and discharge the functions of an appellate authority”.... Article referred: http://www.livelaw.in/hc-cant-discharge-functions-appellate-authority-decision-statutory-authority-mp-hc/

Madras High Court in R.Gowrishankar vs. The Commissioner of Service Tax has held that Appellate authorities cannot be asked to condone the delay, beyond the extended period of limitation A Division Bench comprising of Justices S. Manikumar and D. Krishnakumar, made this observation while considering an appeal filed against Single Bench order declining to set aside the order made in the condone delay petition filed by the petitioner to condone 223 days in filing the appeal before the Commissioner of Service Tax (Appeals). The Court referring to Apex Court decisions in Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) ELT 163 (SC), Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., reported in 2009 (236) ELT 417 (SC), Chhattisgarh State Electricity Board v. Central Electricity Regulatory Commission reported in 2010 (5) SCC 23, observed that it is well settled that Section 5 of the Limitation Act cannot be applied, beyond the condonable period. The Court obser...