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2016 (5) TMI 648 - HC - VAT and Sales TaxCondonation of delay of 335 days in preferring the revision - Applicability of Section 5 of the Limitations Act, 1963 to a revision filed - Section 81(1) of the Assam Value Added Tax Act, 2003 - Held that:- from the various judicial pronouncements it is crystallized that the statutory period for preferring appeal and/or revision under a special Act cannot be enlarged by taking recourse to Section 29(2) of the Limitation Act when there is an express or implied exclusion of the applicability of the provision of Section 5 of the Limitation Act,1963. The language employed in section 84 of the Act of 2003 clearly indicates that the provisions of the Limitation Act, save and except section 4 and 12, have been excluded from their applicability to any proceeding under that chapter and as such Section 5 of the Limitation Act, 1963 would have no applicability in a proceeding filed under Section 81(1) of the Act of 2003. The court cannot interpret the law in such a manner so as to read into the Act an inherent power of condoning the delay by invoking section 5 of the limitations Act so as to supplement the provisions of the Act when the Act of 2003 excludes the operation of section 5 by necessary implications. In the present case whether or not there is an express or implied exclusion of the operation of any of the provisions of the Limitations Act, 1963 is to be considered not on the basis of the language used in Section 29(2) of the Limitations Act but by giving a purposive interpretation to the relevant provisions of the Act of 2003. Therefore, the applications filed under Section 5 of the Limitations Act, 1963 are not maintainable in law. - Decided against the appellant
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