Sub Application No.103 of 2026 in Contempt Petition DR.No.132427 of 2025 MASTER 17.02.2026 ORDER 1. This is an application to condone the delay of 28 days in refiling. The reason stated for the delay is that the returns required certain verification of the records of the applicant company and despite best efforts of the authorized representative of the applicant company, the requisite details could not be obtained within the stipulated time. 2. The delay is in refiling only and not in filing. This court has come across many number of cases in which leniency was shown in condoning the delay in refiling. Following the same analogy this court is inclined to condone the delay and this application is allowed. MASTER A.No.4633 of 2023 https://www.mhc.tn.gov.in/judis in OP.D.No.139811 of 2022 ORDER PRONOUNCED MASTER 12.09.2023 https://www.mhc.tn.gov.in/judis