In Boney Kapoor and Ors. v. State of U.P. and Ors., the High Court of Allahabad has held that Complainant was not examined on oath as required under Section 200 of Cr. PC Settled legal position is that, affidavit could only be considered as piece of evidence when statute permit so. Nothing is mentioned in Sections 200 and 202 of Cr. PC to consider evidence filed in form of affidavit. If ratio laid down in case laws relied upon by applicants and language of Sections 200 and 202 Cr. PC are taken into consideration, it is aptly clear that, it is mandatory for complainant to examine himself on oath under Section 200 of Cr. PC. Thus, it can safely be held in this matter that, Magistrate while considering affidavit filed in support of complaint has committed gross illegality which resulted in miscarriage of justice.
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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