P.SHIVA KUMAR Vs. DIRECTORATE OF ENFROCEMENT

JUDGEMENT

(1.) Heard on the application seeking condonation of delay of 116 days in filing the appeal.

(2.) Learned counsel for the applicant/appellant would submit that the delay occurred as the appellant was indisposed and on recuperation, he promptly filed the appeal.

(3.) On the other hand, learned counsel for the respondent, referring to the provisions of Sec. 42 of the Prevention of Money- laundering Act, 2002 [PMLA] would submit the appeal should be filed within 60 days from the date of communication of the order and the said period, on showing sufficient cause, is extendable for a further period not exceeding 60 days. As the appellant failed to file the appeal within the stipulated period and no sufficient cause is shown, the delay in filing cannot be condoned.