TMI Blog1984 (1) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... referring the appeal within time, is the short but meaningful question raised in this first appeal from order. Equally at issue is the legality and validity of the order dated March 24, 1975, of the Appellate Tribunal, dismissing the appellant's appeal as timebarred. A brief survey of the pertinent facts will illumine the contours of the forensic controversy : Sarvshri Manoj Ahuja and Sanjay Ahuja, the present appellants, purchased House No. 85, Sector 8-A, Chandigarh. The competent authority made an order dated November 4, 1974, for the acquisition of this property under sub-s. (6) of s. 269F of the Act. The appellants, who are minors, filed an appeal under s. 269G of the Act against this order of the competent authority through S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908, may be admitted after the prescribed period if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. Explanation.-The fact that the appellant or the applicant was misled by any order, practice or judgment of the High Court in ascertaining or computing the prescribed period may be sufficient cause within the meaning of this section." " s. 29. Savings.-(1) Nothing in this Act shall affect section 25 of the Indian Contract Act, 1872. (2) Where any special or local law prescribes for any suit, appeal or applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys from the date of such order: Provided that the Appellate Tribunal may, on an application made in this behalf before the expiry of the said period of forty-five days or, as the case may be, thirty days, permit, by order, the appeal to be presented within such further period as may be specified therein if the applicant satisfies the Appellate Tribunal that he has sufficient cause for not being able to present the appeal within the said period of forty-five days or, as the case may be, thirty days." Chapter XXA of the Act, which includes section 269G, ibid, inserted in the Act by the Taxation Laws (Amendment) Act, 1972, with effect from November 15, 1972, provides for acquisition of immovable properties in certain cases of transfer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een expressly excluded by the Act. A Full Bench of this court in Bharat Rubber Allied Industries v. State of Punjab [1980] 46 STC 367 has held that the provisions of s. 5 of the Limitation Act are applicable to an appeal filed under the provisions of the Punjab General Sales Tax Act. It was observed (p. 369): " It is, however, contended by Mr. Manchanda that the U.P. Sales Tax Act constitutes a complete code in itself and as that Act prescribes the period of limitation for filing of a revision petition, the High Court was in error in relying upon the provisions of sub-section (2) of section 12 of the Limitation Act, 1963. This contention, in our opinion, is wholly bereft of force ...... There can be no manner of doubt that the U.P. Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders to be excluded while computing the period of limitation. This argument was repelled. A similar view was taken by a Division Bench of this court in Piare Lal Khushbakhat Rai v. State of Punjab [1971] 27 STC 398. The I.T. Act is also a special Act like the Punjab General Sales Tax Act. The ratio of these two decisions is fully applicable to the proceedings under the Act. In view of the clear enunciation of law in the above two cases, we cannot accept the contrary view propounded by the Patna High Court in IAC of Income-tax (Acquisition) v. Kedar Nath Jhunjhunwalla [1982] 133 ITR 746. We are of the considered view that the provisions of s. 5 of the Limitation Act are fully applicable to the appeals filed under s. 269G of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was fully aware that the appellants before them were minors. It is axiomatic that the court is the guardian of minors. It is the duty of every court and the Tribunal to protect and safeguard the interests of minors, of course, within the four walls of law. Shri H. K. Ahuja filed the appeal on behalf of the appellants and also moved an application under s. 5 of the Limitation Act for condonation of delay. If a guardian, who also happens to be an advocate, makes a mistake in understanding and applying the law of the land, the interests of the minors cannot be allowed to suffer on that score. Shri H. K. Ahuja has averred in the application for condonation of delay that the acquisition proceedings were undertaken under Chapter XXA of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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