Condonation of delay - the court cannot interpret the law in ...
Court Rules Section 5 of Limitation Act Cannot Extend Deadlines in VAT Act Cases Due to Explicit Exclusion.
January 5, 2017
Case Laws VAT and Sales Tax SC
Condonation of delay - the court cannot interpret the law in such a manner so as to read into the Act an inherent power of condoning the delay by invoking Section 5 of the Limitation Act, 1963 so as to supplement the provisions of the VAT Act which excludes the operation of Section 5 by necessary implications. - SC
View Source