RAJKUMAR SHIVHARE Vs. UNION OF INDIA

JUDGEMENT

(1.) THE issue which arises before the Court in these proceedings is whether an Appellant who files an appeal before the High Court under Section 35 of the Foreign Exchange Management Act, 1999 can seek an exclusion of time under Section 14 of the Limitation Act, 1963.

(2.) A notice to show cause was issued to the Appellant on 12 January 2005 under Section 3(C) of the Foreign Exchange Management Act, 1999 ("the FEMA"). Upon adjudication, a penalty was imposed on the Appellant under Section 13(2) by an order dated 29 February 2008. The Appellant moved the Appellate Tribunal constituted under Section 19. The Tribunal dismissed an application for dispensing with a predeposit of the penalty by its order dated 17 July 2008. The Appellant thereupon instituted proceedings under Article 226 of the Constitution before the Delhi High Court. The Delhi High Court dismissed the Petition by a judgment dated 24 September 2008 holding that it had no territorial jurisdiction and that by virtue of the provisions of Section 35, it was not entertaining the Petition. In appeal, the Supreme Court by its judgment dated 12 April 2010 held that an appeal under Section 35 can be preferred against any order or decision of the Appellate Tribunal which should mean all decisions or orders of the Tribunal. The Supreme Court rejected the contention that an Appeal under Section 35 can be filed only from a final order or judgment of the Tribunal and not from an interlocutory order. While dismissing the Appeal preferred by the Appellant, the Supreme Court observed thus :

(3.) ON the other hand, it has been urged on behalf of the Respondents that under Section 35 an Appeal before the High Court has to be filed within sixty days from the date of the communication of the decision or order of the Appellate Tribunal to him and the High Court is empowered by the proviso to condone a delay of a period not exceeding sixty days if it is satisfied that the Appellant was prevented by sufficient cause from filing the Appeal within a period of sixty days. Hence, it was urged that since a specific period of limitation has been prescribed by the Foreign Exchange Management Act, 1999 for filing an appeal before the High Court, the provision of Section 14 of the Limitation Act, 1963 would not be attracted.