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2018 (8) TMI 599 - HC - VAT and Sales TaxTime Limitation - whether this Court can entertain a Revision Petition under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, which is filed beyond the period of limitation so prescribed in the Statute? Held that:- There is no provision whatsoever contained in Himachal Pradesh Value Added Tax Act, 2005 by virtue of which it con be inferred that that any provision of Limitation Act was to apply to a proceeding under this Act - application of Section 5 of the Limitation Act to a proceeding under Section 48 of the Himachal Pradesh Value Added Tax Act, 2005 stands excluded by necessary implication, by virtue of the language employed in Section 48. It is relevant to refer to the law laid down Hon’ble Supreme Court in Hukumdev Narain Yadav v. Lalit Narain Mishra [1973 (12) TMI 92 - SUPREME COURT], wherein it has been held that where a Statute is a complete code in itself, meaning thereby that it is a substantive as well as procedural code, then the application of Limitation Act has to be seen from the scope of application of the Statute and not the Limitation Act. Thus, Himachal Pradesh Value Added Tax Act, 2005, is a complete code in itself, which, in other words, is both a substantive as well as a procedural law and as there is no provision contained in the Act, making the provisions of Limitation Act applicable to the proceedings which are to originate from the Act - this Court has no inherent power to condone the delay in entertaining a Revision Petition which stands filed beyond the period of limitation prescribed in the Act. The applications for condonation of delay in filing the Revision Petitions are not maintainable - application dismissed.
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