ORDER : 1. Leave granted. 2. We have heard learned counsel for the parties. 3. We find that the High Court has dismissed the appeal preferred by the appellant herein on the ground of delay. No doubt, there was a delay of 362 days. As per the High Court, the said delay is not satisfactorily explained. We have, however, gone through the application for condonation of delay which was submitted before the High Court. It appears that the main cause of delay was difference of opinion between the two Officers and ultimately legal opinion was taken and it was decided to file the appeal. 4. In view of the aforesaid and having regard to the importance of the matter, we are of the opinion that the High Court should hear the appeal on merits. We, thus, set aside the impugned Order. 5. The respondent can be compensated by award of cost. We condone the delay in filing the appeal in the High Court, subject to payment of cost of Rupees one lakh, to be paid by the appellant to the respondent within a period of four weeks. The matter is remitted back to the High Court. The High Court shall decide the appeal on merits. 6. The appeal is disposed of as indicated above. 7. Pending applications, if any, stand disposed of.