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2018 (7) TMI 1698

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..... ing an appeal to the High Court. No power of condonation of any delay that may have occurred is provided for under the Act - Section 80 of the Act, 2002, however, provides that in computing the period of limitation laid down under Sections 25, 26 and 27 of the Act, 2002 the provisions of Sections 4 and 12 of the Limitation Act, 1963, so far as may be, apply. Section 5 of the Limitation Act is expr .....

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..... by which delay of 134 days in filing Maharashtra Value Added Tax Appeal (L) No.42 of 2016 under Section 27 of the Maharashtra Value Added Tax Act, 2002 (for short, the Act, 2002 ) has been condoned. 3. Contending that the provisions of the Act, 2002 do not confer any power of condoning the delay and the provisions of Section 5 of the Limitation Act, 1963 will have no application, this appeal h .....

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..... of provisions of Section 5 of the Limitation Act, 1963 to appeals filed Under Section 81 of the Assam Value added Tax of 2003 had been considered. It was held in Patel Brothers (supra) that having regard to the provisions of Section 84 of the VAT Act which makes the provisions of Sections 4 and 12 of the Limitation Act applicable, by necessary implication, Section 5 of the Limitation Act stands .....

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