ORDER :

1. Leave granted.

2. The impugned order passed by the High Court affirming the order dated 27.04.2018 passed by Appellate Deputy Commissioner (CT) (FAC), Vijayawada, holding that the delay is beyond condonable period is unsustainable in law.

3. It is an accepted position that the appellant had filed a writ petition before the High Court on 24.02.2018, which was not entertained vide the order dated 07.03.2018 on the ground that the appellant should approach the Appellate Authority. The appellant is entitled to ask for exclusion of the said period in terms of Section 14 of the Limitation Act, 1963. Exclusion of time is different, and cannot be equated with condonation of delay. The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned. Of course for exclusion of time under Section 14 of the Limitation Act, 1963, the conditions stipulated in Section 14 have to be satisfied. ¹[See Consolidated Engineering Enterprises Vs. Principal Secretary, Irrigation Department and Ors., (2008) 7 SCC 169 and Kalpraj Dharamshi and Anr. Vs. Kotak Investment Advisors Limited and Anr.,]

4. In the facts of the present case, we find that the pe