K V C NAIR Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner is an assesee for contribution under the Kerala Cashew Workers Relief and Welfare Fund Act 1979. For the year 2003-04, by Ext. P1 ex-parte final determination order, the 6th respondent (Assessing Authority) assessed Rs. 1,45,678/- as contributions payable by the petitioner under the Act. Ext. P1 order is dated 15.12.04, but the same was communicated to petitioner only on 01.02.2006.

(2.) PETITIONER filed Ext.P2 petition on 10.03.2006 for setting aside the ex-parte order, which was not considered by the 6th respondent. The petitioner filed Ext. P3 appeal before the 2nd respondent (Appellate Authority) on 03.04.2006. By Ext. P4 order, the appeal was dismissed on the ground of limitation. According to the 2nd respondent, the petitioner has filed the appeal beyond the period of 60 days prescribed in Act for filing appeal and the Act did not provide for condonation of delay in filing the appeal. It is challenging Ext.P4 the petitioner has filed this writ petition.

(3.) AFTER hearing both sides, I find merit in the contentions of the petitioner. As rightly pointed out by the counsel for the petitioner, the 60th day namely, 02.04.2006 was a Sunday. The last day being a Sunday and a holiday, the appeal filed on the next day is perfectly within time. Accordingly, I am satisfied that P4 order of the 2nd respondent dismissing his appeal as time barred is clearly unsustainable.