The Kerala High Court in Chandran Vs. Amruthavally viewed that there is
no reason to restrict the scope of Section 152 of the Code of CPC to ‘
accidental slip or omission’ of the Court and its ministerial staff
alone. In cases where it is clear that the case is one of “ accidental
slip or omission”, it is the duty of the court to correct the decree in
tune with the actual intend of the Court and the parties.
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). Article referred: http://www.livelaw.in/appellate-authorities-special-statutes-cannot-asked-condone-delay-beyond-extended-period-limitation-madras-hc/
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