Condonation of delay under the Limitation Act applies to special statute proceedings absent express exclusion.

Delay in an application under section 7(1)(b) of the West Bengal Taxation Tribunal Act was held condonable under section 5 of the Limitation Act, 1963 because section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 did not expressly exclude the Limitation Act. The Tribunal applied section 29 of the Limitation Act and accepted that, in the absence of express exclusion by the special law, sections 4 to 24 remain applicable. An uncontroverted medical certificate supported the explanation for the late filing, and the delay was therefore condoned and the application admitted.

---

---

Issues: Whether the delay in presenting the application under section 7(1)(b) of the West Bengal Taxation Tribunal Act could be condoned by applying section 5 of the Limitation Act, 1963 in view of the limitation prescribed under section 21(2) of the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The application was filed about 45 days late on the explanation that the concerned partner was ill and could not act within time, supported by an uncontroverted medical certificate. The Tribunal held that section 29 of the Limitation Act, 1963 makes sections 4 to 24 applicable unless expressly excluded by a special or local law. Since section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 did not expressly exclude section 5 of the Limitation Act, the delay could not be rejected merely on a technical objection of lack of jurisdiction.

Conclusion: The delay was condoned and the application was admitted.

Ratio Decidendi: In the absence of express exclusion by the special law, section 5 of the Limitation Act, 1963 applies by virtue of section 29 and enables condonation of delay in proceedings governed by the special statute.

---