In Brief
This case addresses whether the Commissioner under the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, can condone delays in filing appeals using Section 5 of the Limitation Act, 1963. The Supreme Court held that the Commissioner, though not defined as a court under the Act, is nonetheless not a court for Limitation Act purposes. Section 29(2) of the Limitation Act applies only to court proceedings, not administrative tribunals. The Act contains no express provision applying Section 5, only computation rules (Section 115). The Court noted the Commissioner's suo motu revisional power ensures correction even when appeals are late, showing the Legislature did not intend Section 5 condonation to apply. The Court distinguished between procedural adoption of court rules and substantive applicability of the Limitation Act to non-court authorities.
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