Limitation Act section 5 does not apply to Sales Tax Tribunal proceedings under the Haryana sales tax law.

Section 5 read with section 29(2) of the Indian Limitation Act, 1963 was held inapplicable to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973. Relying on the Supreme Court ruling in Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur, the HC confirmed that condonation of delay under section 5 is not available in that forum. The additional argument that the appeal had been filed within sixty days from communication of the order was not examined, because the Tribunal had expressly declined to refer that issue. The referred question was answered against the assessee.

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Issues: Whether section 5 read with section 29(2) of the Indian Limitation Act, 1963 applies to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973.

Analysis: The question was required to be answered in the light of the Supreme Court decision in Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur, which negatived the applicability of section 5 to such proceedings. The additional contention that the appeal had been filed within sixty days from the communication of the order was not examined, as the Tribunal had expressly declined to refer that question.

Conclusion: Section 5 read with section 29(2) of the Indian Limitation Act, 1963 does not apply to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973. The question referred was answered against the assessee.

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