Limitation Act applies to sales tax appeals; delay caused without litigant fault may be condoned for sufficient cause.

Section 5 of the Limitation Act applies to sales tax appellate proceedings where the Haryana General Sales Tax Act does not exclude it, so the Sales Tax Tribunal had power to condone delay under section 39(2). The explanation that the certified copy was received by counsel but not communicated to the appellant in time showed that the delay was attributable to counsel, not the litigant, and constituted sufficient cause. The dismissal of the appeal as time-barred could not stand, and the appeal was restored for decision in accordance with law.

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Issues: (i) Whether the Sales Tax Tribunal had power to condone delay in filing the appeal under section 39(2) of the Haryana General Sales Tax Act, 1973; (ii) Whether the delay of 40 days was explained by sufficient cause so as to warrant condonation.

Issue (i): Whether the Sales Tax Tribunal had power to condone delay in filing the appeal under section 39(2) of the Haryana General Sales Tax Act, 1973.

Analysis: The proceedings under the Sales Tax Act were held to be governed by section 5 of the Limitation Act, and the Tribunal's view that it lacked power to condone delay was contrary to the settled position. The earlier Full Bench ruling treating section 5 as applicable to sales tax proceedings was followed.

Conclusion: The Tribunal had power to condone the delay, and its contrary view was / incorrect.

Issue (ii): Whether the delay of 40 days was explained by sufficient cause so as to warrant condonation.

Analysis: The explanation showed that the certified copy had been received by counsel and was not communicated to the petitioner in time, and the delay was attributable to the counsel rather than any fault of the petitioner. On that basis, sufficient cause was made out for the late filing of the appeal.

Conclusion: The delay ought to have been condoned.

Final Conclusion: The impugned order dismissing the appeal as time-barred could not stand, and the appeal was restored for decision in accordance with law.

Ratio Decidendi: Section 5 of the Limitation Act applies to sales tax appellate proceedings where the statute does not exclude it, and delay caused without fault of the litigant may be condoned on proof of sufficient cause.

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