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2024 (2) TMI 69 - HC - VAT and Sales TaxCondonation of delay of 239 days in preferring the instant Revision Petition - Section 5 of the Limitation Act, 1963 - HELD THAT:- It appears on a perusal of the decision of the Apex Court in Superintending Engineer/Dehar Power House Circle Bhakra Beas Management Board [2019 (11) TMI 6 - SUPREME COURT] that the instant revisional provisions under Section 72 of the TVAT Act are in pari materia to Section 48 of the Himachal Pradesh VAT Act, 2005 relating to revisional power of the High Court. A limitation of 90 days from the date of communication of the order for preferring a Revision before High Court was provided under Section 48 of the Act of 2005. The Himachal Pradesh VAT Act, 2005 also did not provide for a separate provision for condonation of delay. The Apex Court upon consideration of a number of decisions on the issue arrived at an opinion that in the absence of express exclusion or even implied exclusion the application of Limitation Act to such a special law cannot be denied. The Apex Court upon consideration of a number of decisions on the issue arrived at an opinion that in the absence of express exclusion or even implied exclusion the application of Limitation Act to such a special law cannot be denied. Since the ratio of the Apex Court covers the present case as well, this Court is of the opinion that though the relevant provisions under Section 72 of the Act are silent on the aspect of the condonation of delay beyond the period of 60 days prescribed therein, there is no express exclusion or implied exclusion of the application of Limitation Act. The delay condonation application is maintainable under Section 5 of the Limitation Act, 1963 - respective interlocutory applications seeking condonation of delay of 239 days in preferring the revision petitions against the common order dated 15.10.2022 passed by the Commissioner of Taxes (Revisional Authority), Government of Tripura in batch of revision petitions concerning different assessment years A.Y. 2015-16, 2016-17 & 2017-18 are allowed.
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