IN THE HIGH COURT OF JUDICATURE AT MADRAS
Ruma Pal, J
Union of India v. Kiran Overseas Ltd. and Others
1. The Miscellaneous Petition is preferred seeking condonation of delay.
1.1. This petition has been filed on behalf of the Union of India, i.e., Revenue.
1.2. The petition accompanies an appeal preferred under S.35 of the Foreign Exchange Management Act, 1999 ( in short FEMA ).
1.3. The appeal is, presently, at the stage of registration, as the captioned petition is pending consideration of this Court.
2. Notice in this petition was issued on 12.01.2017. Pursuant to which, respondent Nos.1, 5 and 6 have filed their reply. The said respondents have taken an objection to the condonation of delay.
2.1. It is the stand of the respondents that, being a statutory appeal, which provides for a specific period of limitation, this Court would have no jurisdiction to condone the delay.
2.2. It is the submission of the respondents that FEMA is a special statute and, therefore, the provisions of S.5 of the Limitation Act, 1963 , would have no application.
3. As against this, learned counsel for the petitioner / appellant makes a contrary submission. In support of his submission, learned counsel relies upon a judgment of a single Judge of the Delhi High Court dated 06.07.2012, passed in Crl.M.A.No
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