RAGHUBAR DAYAL, J.

( 1 ) THIS is a Government appeal against the order of Shri Laxmi Kant, Judicial Magistrate, first class, Kanpur, dated 21st December 1948 in case No. 280 of 1948. It was filed on 29th October 1949. The office report shows that the appeal was beyond time by more than four months. It was put up before the Court on 4th November and the Court allowed two weeks for the filing of an application Under Section 5, Limitation Act, supported by an affidavit.

( 2 ) ON 16th November 1949 an application Under Section 5, Limitation Act, was filed and it was put up before this Court on 17th November 1949. The affidavit was filed by Shri A. M. Hajaila, income-tax Officer, Kanpur. Paragraphs 5 and 6 are : "5. That the copies of the judgment were applied for on 8th January 1949 and issued on 21st may 1949 and it was an accidental slip in not mentioning the dates of applications for copies and their delivery on the back of the judgment. 6. That on llth November 1949 Officer-in-Charge of copying department Collectorate, Kanpur, certified that copies of judgments in Rex v. Kashi Prasad under S. 52, Income-tax Act, and S. 177, Penal Code, were applied for on 8th January 1949 and copie

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