for not preferring the appeal within time was made out. Statute does not permit the Commissioner to condone any delay beyond such period. It is well settled through series of judgments of this Court and Supreme Court that when statute does not permit condonation by the appellate authority beyond a period, the Court cannot direct such authority to do so. It is true that this Court has recognised that even in such a situation in rare and exceptional cases, it may still be open for the person aggrieved to invoke High Court's writ jurisdiction directly against the order of adjudication. In the present case, however, such powers also cannot be exercised. For the delay in approaching the Commissioner, explanation rendered is rather general of the order being lost and there have been some miscommunication between the petitioner and his advocate. However, after the Commissioner dismissed the appeal on 14.10.2005, present petition is filed sometime in February 2018. Thus two and half years passed after the Commissioner showed his inability to condone the delay beyond the prescribed period. The legislative intent is very clear that appeals before the Commissioner must be filed promptly and no appeal can be filed after 90 days i.e. basic period of 60 days and extendable period of 30 days is over.