Limitation Act condonation power does not extend to taxing tribunals for delayed reference applications under sales tax law.

Section 5 of the Limitation Act, 1963 applies to a special or local law only where the proceeding is before a court and the statute does not expressly exclude it. On that basis, a taxing tribunal cannot assume power to condone delay in filing a reference application under section 61(1) of the Bombay Sales Tax Act, 1959, particularly where the Act expressly grants extension power for appeals and revisions under section 60 but not for references. Later Supreme Court authority also confirmed that sections 4 and 5 do not extend to administrative tribunals under taxing statutes. A delayed reference application was therefore time-barred.

---

---

Issues: Whether the Maharashtra Sales Tax Tribunal had power to condone delay in filing an application for reference under section 61(1) of the Bombay Sales Tax Act, 1959.

Analysis: Section 29(2) of the Limitation Act, 1963, makes sections 4 to 24 applicable to periods of limitation prescribed by special or local law unless expressly excluded, and section 5 is therefore available only where the proceeding is one to which the Limitation Act applies. The Bombay Sales Tax Act, 1959, expressly provides for extension of time in appeals and revisions under section 60, but contains no corresponding power for reference applications under section 61. Later Supreme Court authority held that sections 4 and 5 of the Limitation Act, 1963, apply only to applications made to courts and not to administrative tribunals under taxing statutes. On that basis, the earlier view that section 5 could be invoked for reference applications under sales tax law could no longer be treated as good law.

Conclusion: The Tribunal had no power to condone the delay in filing the reference application, and the application filed beyond the prescribed period was time-barred.

Final Conclusion: The writ petition failed, and the challenge to the Tribunal's dismissal of the reference application did not succeed.

Ratio Decidendi: Section 5 of the Limitation Act, 1963, applies to a special or local law only where the proceeding is before a court and the special law does not expressly exclude it; it does not confer power on a taxing tribunal to condone delay in a reference application.

---