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2009 (11) TMI 833 - HIMACHAL PRADESH HIGH COURT]Condonation of delay Held that:- The Himachal Pradesh General Sales Tax Act, 1968 being a specific Act or statute since has prescribed limitation period under section 33(1) for making statement of case to the High Court by the Financial Commissioner. Such statutory prescribed period is a requirement under law which could override the provision of section 5 of the Limitation Act as legislative intent carries importance which requires that the condonation of delay could only be granted up to 60 days for making statement of case to the High Court. We have noticed that the grounds and explanation for condonation of delay are vague and insufficient, however we are not going to examine sufficiency of cause for condonation of delay but we are of the considered view that the sales tax reference should not have been made beyond the period prescribed under section 33(1) of the Act. Thus sales tax reference dismissed.
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