Leading Edge
By Subathra Manoharan
Information Technology Act is a novice law which has carved a niche for itself but the relevant practises have not been laid out yet. It is a tough challenge for lawyers to put the law into actual practise when there are no proper guidelines laid down.
Certification under Sec 65B of the Indian Evidence Act is one such novice area. Neither is there a fixed format/pattern laid out by the Act nor did the courts have a proper view about the same.
By our extensive research on law and drawing from our rich and diverse experience, we were able to execute the requirements of law and the Client.
Path Breaking
Correction of details in the appeal filed is a common error capable of being rectified. However, in one strange case, a company, being a part of a group of companies with very similar names, filed an appeal in the wrong name and PAN of another group company. Realization of this error happened at a very late stage where the client did not even have the choice of filing a fresh appeal within the limitation period. They approached us in the matter at this stage.
In the absence of any judicial precedent and provision to support such facts, it took immense argumentative and convincing skills to have the delay of more than 100 days condoned and getting the appeal admitted. Client was naturally elated.