Limitation Act extension to sales tax proceedings upheld, allowing the Tribunal to consider condonation of delay.

The Sales Tax Tribunal under the Orissa Sales Tax Act was not a court in the strict sense, so section 5 of the Limitation Act did not apply of its own force. Section 29(2) of the Limitation Act nevertheless extended sections 4 to 24 to proceedings under the special taxing statute where a different limitation period was prescribed and no inconsistency existed. The Tribunal was therefore competent to entertain an application for condonation of delay in a reference application under section 24(1), and the jurisdictional objection failed.

---

---

Issues: Whether the Sales Tax Tribunal had jurisdiction to entertain an application for condonation of delay under section 5 of the Limitation Act, 1963 in a reference application filed under section 24(1) of the Orissa Sales Tax Act, and whether section 29(2) of the Limitation Act, 1963 made the provisions in sections 4 to 24 of that Act applicable to proceedings under the taxing statute.

Analysis: The Tribunal created under the Orissa Sales Tax Act was held to be not a court in the strict sense, so section 5 of the Limitation Act did not apply proprio vigore. The question then turned on section 29(2) of the Limitation Act, 1963, which extends sections 4 to 24 to special or local law proceedings where a different period of limitation is prescribed, unless expressly excluded. On the authorities considered, the Court held that this statutory extension applies to proceedings under the Orissa Sales Tax Act to the extent there is no inconsistency with the taxing statute. The Tribunal was therefore competent to consider the application for condonation of delay.

Conclusion: The objection to jurisdiction failed, and the Tribunal's order condoning delay was upheld.

---