Limitation Act applies to sales tax reference applications; tribunal can consider condonation of delay on merits.

Section 29(2) of the Limitation Act, 1963 applies where a special law prescribes its own limitation period for an application, unless that law expressly excludes sections 4 to 24. On that principle, the Bombay Sales Tax framework did not show any express exclusion, so the Tribunal was wrong in holding that it lacked power to condone delay in a reference application. The delay question therefore had to be examined on merits, including the circumstances relied on as sufficient cause such as confusion arising from successive sales tax enactments and the shortness of the delay. The reference application was directed to be restored for fresh decision in accordance with law.

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Issues: Whether sections 5 and 29(2) of the Limitation Act, 1963 applied to an application for reference under the Bombay Sales Tax Acts and whether the Tribunal was bound to consider condonation of delay on merits.

Analysis: Section 29(2) of the Limitation Act, 1963 applies where a special law prescribes a different period of limitation for any application, unless such special law expressly excludes the relevant provisions. The application for reference was governed by the limitation scheme under the sales tax legislation, and no express exclusion of sections 4 to 24 of the Limitation Act was shown. The Tribunal's view that it had no power to condone delay was therefore incorrect. The Court also held that the petitioners had advanced circumstances showing sufficient cause, including confusion arising from successive sales tax enactments and the shortness of the delay, which required consideration on merits.

Conclusion: The Tribunal had jurisdiction to consider condonation of delay under the Limitation Act, and its refusal to do so was erroneous. The petitioners succeeded, and the reference application was directed to be restored for decision in accordance with law.

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