Section 18(4) in Tamil Nadu Lease-holds (Abolition and Conversion Into Ryotwari) Rules, 1965
(4)Where an appeal is preferred after the period of limitation prescribed therefor in sub-section (1) of section 32, it shall be accompanied by a petition for condoning the delay. The petition shall be supported by an affidavit setting forth the facts on which the appellant relies to satisfy the Court that he had sufficient reason for not preferring the appeal within such period.
