Condonation of delay under special tax law applies absent express exclusion, preserving appellate powers to admit late appeals.

Unless expressly excluded by the special statute, sections 4 to 24 of the Limitation Act, 1963 apply to proceedings under that law by virtue of section 29(2). On that basis, delay in filing an appeal under section 39 of the Haryana General Sales Tax Act, 1973 could be condoned, because the appellate authority and Tribunal had power to apply section 5 of the Limitation Act. A contrary view treating the appeal as incapable of condonation proceeded on an assumption that no such power existed, and dismissal of the appeal as time-barred was therefore legally unsustainable.

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Issues: Whether delay in filing an appeal under section 39(1) of the Haryana General Sales Tax Act, 1973 against an assessment order could be condoned by applying the Limitation Act, 1963.

Analysis: The Court held that, in the absence of an express provision excluding the Limitation Act, section 29(2) of the Limitation Act makes sections 4 to 24 applicable to proceedings under a special statute such as the Haryana General Sales Tax Act, 1973. Relying on earlier binding decisions, the Court concluded that the appellate authority and the Tribunal had the power to condone delay in appeals filed under section 39. The contrary view taken in the impugned orders proceeded on an erroneous assumption that no such power existed, which rendered the dismissal of the appeal as time-barred legally unsustainable.

Conclusion: The delay in filing the appeal was capable of being condoned under the Limitation Act, 1963, and the order dismissing the appeal as barred by limitation was incorrect.

Ratio Decidendi: Unless expressly excluded by the special statute, the provisions of sections 4 to 24 of the Limitation Act, 1963 apply to proceedings under that special law by virtue of section 29(2), including the power to condone delay where section 5 is attracted.

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