Condonation of delay under the Limitation Act applies to special tax appeals when section 5 is not expressly excluded.

Section 29(2) of the Limitation Act, 1963 may preserve the availability of section 5 for appeals under a special statute where the special limitation provision does not expressly exclude it. In the context of the Madras General Sales Tax Act, 1959, the court treated the sixty-day appeal period as capable of extension on sufficient cause being shown. Bona fide prosecution of a writ remedy under a mistaken view that relief could still be granted was accepted as sufficient cause. The delay was therefore excused and the appeal was treated as within time in favour of the assessee.

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Issues: Whether delay in filing the tax appeal beyond the sixty-day period prescribed by section 37 of the Madras General Sales Tax Act, 1959 could be condoned by invoking section 5 of the Limitation Act, 1963 in view of section 29(2) of that Act.

Analysis: The operative question was whether the special limitation under the sales tax statute excluded the beneficent provision in section 5 of the Limitation Act. The Court applied section 29(2) of the Limitation Act, 1963 and treated section 5 as available where sufficient cause is shown. It also found that the appellant had prosecuted the earlier writ remedy bona fide, albeit under a mistaken impression that the writ court could grant relief notwithstanding the availability of the statutory appeal.

Conclusion: The delay was liable to be excused and the appeal was treated as within time, in favour of the assessee.

Ratio Decidendi: Where a special statute prescribes a limitation period but does not exclude section 5 of the Limitation Act, 1963, delay may be condoned under section 29(2) upon showing sufficient cause.

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