The SUPREME COURT in Chilamkurti Bala Subrahmanyam VS Samanthapudi Vijaya Lakshmi & Anr, while referring to the judgment in Saheb Khan vs. Mohd. Yousufuddin & Ors., held that it is not the material irregularity that alone is sufficient for setting aside of the sale. The applicant has to go further and establish to the satisfaction of the Court that the material irregularity or fraud, as the case may be, has resulted in causing substantial injury to the applicant in conducting the sale. It is only then the sale so conducted could be set aside under Order 21 Rule 90(2) of the Code.
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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