In Prabodh K. Mehta v. Charuben K. Mehta, while deciding the issue that whether conviction of an Indian by a foreign Court for the offence committed in that country can be taken notice of by the Courts or authorities in India while exercising their judicial and/or quasijudicial powers; and whether such a conviction would be binding on the Courts and authorities in India while exercising their judicial and/or quasijudicial powers, the three-Judge Bench of Bombay High Court, answered the former question in affirmative, and while addressing the latter issue, the Bench observed that the Courts and authorities, while exercising their judicial and quasijudicial powers will have to take a call on the facts and circumstances of each case and take a decision as to the effect of such a judgment and order of conviction.
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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