Statutory limit on condonation of delay prevails over general limitation law, and the filing-date procedure governs.

A special statute that fixes an outer limit for condonation of delay bars the Tribunal from extending that period by resort to the Limitation Act, 1963. The proviso was treated as an express restriction on jurisdiction, so delay beyond the statutory ceiling could not be condoned and the condonation petitions were not maintainable. On the second issue, condonation of delay was held to be procedural, so the governing law was the law in force on the date the revision petition was filed, not the law applicable when the original proceedings began.

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Issues: (i) whether the Special Tribunal could condone delay beyond the outer limit of 90 days prescribed by section 38(1) of the Tamil Nadu General Sales Tax Act, 1959; (ii) whether the amendment governing condonation of delay applied according to the law in force on the date of filing of the revision petition.

Issue (i): whether the Special Tribunal could condone delay beyond the outer limit of 90 days prescribed by section 38(1) of the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The provision prescribed a fixed period for filing tax revision cases and also empowered the Tribunal to excuse delay only within an additional limited period. The judgment applied the settled principle that where a special statute expressly limits the power to condone delay, the general rule under the Limitation Act, 1963 cannot enlarge that power beyond the statutory ceiling. The Tribunal treated the proviso as an express restriction on the jurisdiction to condone delay.

Conclusion: The Special Tribunal had no power to condone delay beyond 90 days, and the petitions seeking such condonation were not maintainable.

Issue (ii): whether the amendment governing condonation of delay applied according to the law in force on the date of filing the revision petition.

Analysis: The judgment followed the view that the right to file a proceeding is substantive, but the law relating to condonation of delay is procedural. Procedural law applies as on the date of filing, so the relevant limitation regime is the one prevailing when the revision petition is presented, not when the original proceedings commenced.

Conclusion: The law in force on the date of filing governed condonation of delay.

Final Conclusion: The petitions for condonation of delay failed because the statutory limit under the special sales tax law barred condonation beyond the prescribed maximum period.

Ratio Decidendi: When a special statute expressly restricts condonation of delay to a fixed outer limit, the Tribunal cannot invoke the general limitation law to extend that period, and the procedural law governing condonation is the law in force on the date of filing.

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