Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1985 (7) TMI 347

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal or application has been filed after the expiry of the prescribed period that the question of extension of the period under section 5 can arise. We are, therefore, in complete agreement with the view that section 93 of the Act did not have the effect of rendering the provision of section 5 of the Limitation Act, 1963 applicable to the proceedings before the Collector. Appeal dismissed. - C.A. 1852 OF 1979 - - - Dated:- 10-7-1985 - SABYASACHI MUKHARJI AND V. BALAKRISHNA ERADI, JJ. For the Appellant : T.S. Krishnamurthi Iyer, K. Ram Kumar and Mrs. J. Ramachandran For the Respondent : S. Markandeya JUDGMENT The Judgment of the Court was delivered by BALAKRISHNA ERADI, J. In this appeal filed by special leave granted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant preferred an appeal before the District Collector purporting to be one filed against the order dated January 22, 1975 passed by the Revenue Divisional Officer together with an application for condonation of delay under section 5 of the Limitation Act. That application and the appeal were opposed by the respondent herein. But his objections were overruled, the delay was condoned and the appeal was allowed by the Collector on October 24, 1977. The respondent Tanaji thereupon moved the High Court by filing a revision petition under section 91 of the Act. By the judgment impugned in this appeal, the learned Single Judge of the High Court allowed that revision petition holding that the Collector had no jurisdiction to condone the dela .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ome to the conclusion that there is no substance in this appeal and that the view taken by the Division Bench in Venkaiah s case is perfectly correct and sound. It is well settled by the decisions of this Court in Town Municipal Council, Athani v. Presiding Officer, Labour Court, Hubli Ors. [1970] 1 S.C.R. 51, Nityananda M. Joshi Ors. v. Life Insurance Corporation of India Ors. [1970] 1. S.C.R. 396 and Sushila Devi v. Ramanandan Prasad and Ors. [1976] 2. S.C.R. 845 that the provisions of the Limitation Act, 1963 apply only to proceedings in "Courts" and not to appeals or applications before bodies other than Courts such as quasi-judicial Tribunals or executive authorities, notwithstanding the fact that such bodies or authorities may b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tor, the provisions of the Limitation Act relating to computation of the period of limitation. The provisions relating to computation of the period of limitation are contained in sections 12 to 24 included in Part III of the Limitation Act, 1963. Section 5 is not a provision dealing with computation of the period of limitation. It is only after the process of computation is completed and it is found that an appeal or application has been filed after the expiry of the prescribed period that the question of extension of the period under section 5 can arise. We are, therefore, in complete agreement with the view expressed by the Division Bench of the High Court in Venkaiah s case that section 93 of the Act did not have the effect of rendering .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates