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2007 (11) TMI 563 - HC - VAT and Sales TaxWhether section 5 of the Limitation Act would be applicable, when an application is moved under the first proviso to sub-section (1) of section 61 of the Act? Held that:- The Act expressly and/or by necessary implication excludes the power of the High Court to condone the delay in making application beyond the period of limitation of 90 days, except to the extent of sections 4 and 12 of the Limitation Act. This being the position, the mere fact that the law was understood otherwise is immaterial. On a reading of the provisions of the Act, the court has no jurisdiction to entertain an application beyond 90 days, except to the extent of considering the period under sections 4 and 12 of the Limitation Act. In the light of above discussion, the notice of motion for condonation of delay of 130 days is not maintainable and consequently the motion is dismissed. As the motion is dismissed, consequently, the application for reference is dismissed as not maintainable.
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