Condonation of delay under special law appeals applies where section 29(2) of the Limitation Act is not expressly excluded.

Section 29(2) of the Limitation Act, 1963 applies sections 4 to 24 to special or local laws unless expressly excluded, so the absence of an express condonation provision in the amended Orissa Sales Tax Act does not by itself bar delay condonation in an appeal under section 23(1). The article states that the earlier proviso allowing delayed appeals had been omitted, but the amended limitation framework still supports application of section 5 principles to the first appellate authority. On that basis, the authority was held to have jurisdiction to entertain an application for extension of time on proof of sufficient cause.

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Issues: Whether the first appellate authority under section 23(1) of the Orissa Sales Tax Act, 1947 had jurisdiction to condone delay in filing an appeal on proof of sufficient cause by applying section 29(2) of the Limitation Act, 1963.

Analysis: The appeal under section 23(1) of the Orissa Sales Tax Act, 1947 had to be filed within thirty days, and the proviso empowering the prescribed authority to admit a delayed appeal had been omitted by amendment. The question was whether, notwithstanding the absence of an express condonation provision in the taxing statute, section 29(2) of the Limitation Act, 1963 made section 5 applicable to proceedings under the special law. The Court held that the amended language of section 29(2), which makes sections 4 to 24 applicable to special or local laws unless expressly excluded, materially differs from the earlier law and supports the application of section 5 principles to an appeal before the Assistant Commissioner. The contrary Supreme Court authorities relied upon were distinguished as decisions not determining this precise point under the 1963 Act.

Conclusion: The first appellate authority had jurisdiction to entertain an application for condonation of delay, and the assessee was entitled to seek extension of time on showing sufficient cause.

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