Limitation for challenging seizure turned on section 8(2); section 5 did not apply and delay was not condoned.

Section 5 of the Limitation Act was inapplicable because the Tribunal is not a court; the filing period was governed by section 8(2) of the West Bengal Taxation Tribunal Act, which allows an application within 60 days of the impugned order or action, with further time only on sufficient cause. An application challenging a seizure made under the West Bengal Sales Tax Act was filed long after expiry of that period, and the later recovery proceeding did not create a fresh cause of action against the seizure. In the absence of convincing grounds for delay, the application remained barred by limitation and was not admitted for hearing on merits.

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Issues: Whether the delay in filing the application challenging the seizure could be condoned and the application admitted on merits.

Analysis: The application was framed under section 5 of the Limitation Act, 1963, but that provision was held inapplicable because the Tribunal is not a court. The relevant provision was section 8(2) of the West Bengal Taxation Tribunal Act, 1987, which permits filing within 60 days from the date of the order or action taken, with further time only on sufficient cause shown. The seizure was made on 11 September 2002 under section 70 of the West Bengal Sales Tax Act, 1994, whereas the present application was filed only on 28 July 2003, long after expiry of the statutory period. The asserted later recovery proceeding was held not to constitute a fresh cause of action for challenging the seizure, and the earlier rejection of a similar application on identical facts reinforced the absence of a convincing ground for delay.

Conclusion: The delay was not condoned, and the application was held to be barred by limitation and not admissible for hearing on merits.

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