Condonation of delay in review applications remains available where the statute does not expressly exclude Section 5 and sufficient cause is shown.

The prescribed limitation period for a review application does not, by itself, exclude Section 5 of the Limitation Act. Unless the governing statute expressly bars condonation, delay may be excused on sufficient cause being shown. Applying that principle, the Tribunal's reliance on the connected litigation and procedural sequence as sufficient cause was upheld, and its competence to entertain the condonation application was recognised. The delay in filing the review application was therefore validly condoned, and the revision was found to lack merit.

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Issues: Whether the Tribunal was justified in condoning the delay in filing the review application under Section 36(6) of the Tamil Nadu General Sales Tax Act, 1959 by invoking Section 5 of the Limitation Act.

Analysis: The prescribed period of limitation for a review application does not by itself exclude the operation of Section 5 of the Limitation Act. Unless the statute expressly prohibits the application of Section 5, the power to condone delay remains available where sufficient cause is shown. On the facts, the Tribunal's view that the connected litigation and the sequence of proceedings furnished sufficient cause for the delay was upheld.

Conclusion: The Tribunal was competent to entertain the condonation application, and the delay was validly condoned. The revision was without merit.

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