TMI Blog1991 (6) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Bench), Madras, dated June 11, 1980. 2.. The brief facts leading to the filing to this revision are as under: The respondent-assessee filed an application under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, read with section 5 of the Limitation Act, to condone a delay of 7 years and 158 days. The Tribunal notwithstanding, the objections raised on behalf of the Revenue, had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by its order dated October 5, 1979 permitted the appellants to withdraw the petition to enable them to file a review petition before the Tribunal. The order of the Supreme Court was made ready on October 25, 1979 and received by the appellant on October 28, 1979. The petitioners have filed the condonation of delay petition as well as the review petition before the Tribunal on November 23, 1979 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no scope for condonation of delay or invoking section 5 of the Limitation Act. In other words, the learned Additional Government Pleader contended that any review will have to be filed within a year and beyond that the Tribunal has no power to entertain the review application. We are unable to agree with the learned Additional Government Pleader. The fact that a limitation is prescribed doe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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