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Judgment
ASHWANI KUMAR MISHRA, A.C.J. (Oral)
This petition is directed against order dated 14.05.2026 (Annexure P-1) passed by the appellate authority-respondent No.1, dismissing the petitioner’s appeal on the ground of limitation.
The limited ground on which the impugned order is assailed is that the appellate authority has declined benefit of exemption of 39 days to the petitioner, which got consumed in pursuing the earlier Writ Petition. It is submitted that, if the said period is excluded from the computation of limitation, the appeal preferred by the petitioner would fall within the prescribed period of limitation.
Learned counsel appearing for the respondent-Revenue submits that no specific liberty had been granted to the petitioner in the earlier writ proceedings for condonation of the period spent therein.
We are of the view that the Appeal confers an important statutory right in favour of the petitioner and such right ought not to be interfered with. In case, if it is otherwise established that the petitioner had been pursuing an alternate remedy before a competent forum, the principles of Section 14 of the Limitation Act, 1963 would squarely apply, entitling the petitioner to exclusion of the period so spent.
In view of the above, we are of the considered opinion that the petitioner is entitled to the benefit of exclusion of the period spent in pursuing the earlier Writ Petition. Once the said period is excluded from the computation of limitation, the appeal preferred by the petitioner would be within the prescribed period of limitation.
Accordingly, the present Writ Petition is allowed. The order dated 14.05.2026 (Annexure P-1), passed by the Appellate Authority, is hereby set aside, and the matter is remanded to the Appellate Authority for fresh consideration and adjudication of the appeal on its merits, in accordance with law.
Pending application(s), if any, shall stand disposed of accordingly.