Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 955 - BOMBAY HIGH COURTMaintainability of condonation application - Condonation of delay in filing the Sales Tax Application – Whether if the Application filed under the proviso to section 61(1) is filed beyond 90 days, can this Court take recourse to section 5 of the Limitation Act, 1963 - Held that:- In The Commissioner of Sales Tax, Maharashtra State, Mumbai vs. N.H. Polymers [2007 (11) TMI 563 - BOMBAY HIGH COURT] wherein it has been already held that the Court has no power to condone the delay in filing of these Applications - it is not possible to agree that the period of 90 days provided in the proviso for approaching the Court against the refusal of the Tribunal to refer any question of law is not a rule or provision of limitation - 90 days is a period provided for both sub section (1) substantively and the proviso - this period or stipulation of time or provision of limitation binds the parties – the contention cannot be accepted because it is not the word "only" referred by the Division Bench but a conjoint and combined reading of the legal provisions referred enables to hold that application of section 5 of the Limitation Ac, 1963 is excluded. The legislative intent to exclude the applicability of section 5 of the Limitation Act, 1963 has to be found out with reference to the nature of the power which is invoked and which is requested to be exercised, whether a party or person has absolute right to invoke it and equally whether the Court can exercise it and all this has to be examined with reference to the provisions of the special law - It is not that an express exclusion must be found in the section which is being construed or interpreted namely, section 61 of the Bombay Sales Tax Act, 1959 - It is possible to arrive at the conclusion and which has been arrived by the Division Bench by a combined or conjoint reading of the legal provisions as ultimately the statute must be read as a whole - Its provisions have to be read together and harmoniously so as to discern the legislative intent – thus, the Court have no power to condone the delay in filing of the Sales Tax Applications - The Notices of Motion are therefore dismissed – Decided against petitioner.
|