Special fiscal statute limitation: Section 5 of the Limitation Act cannot extend the ninety-day reference period under sales tax law.

Section 5 of the Limitation Act, 1963 cannot be invoked to extend the ninety-day period for a reference application under section 61 of the Bombay Sales Tax Act, 1959. The Act is treated as a self-contained fiscal code on limitation, and section 59 makes only sections 4 and 12 of the Limitation Act applicable to proceedings under sections 55, 57 and 61. The statutory scheme shows that the legislature intended limited condonation only where expressly provided, so the High Court cannot enlarge the prescribed period beyond that limited scope.

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Issues: Whether an application under the first proviso to section 61 of the Bombay Sales Tax Act, 1959 before the High Court could be entertained beyond ninety days by invoking section 5 of the Limitation Act, 1963.

Analysis: Section 59 of the Bombay Sales Tax Act, 1959 makes only sections 4 and 12 of the Limitation Act, 1963 applicable to proceedings under sections 55, 57 and 61. Section 60 separately confers a limited power of condonation only on the appellate authority for appeals under section 55, showing that the legislature consciously provided for extension where intended. The scheme of the Act treats the taxing authorities and the Tribunal as statutory authorities and not courts, and the Act operates as a self-contained code governing limitation in revenue matters. Reading section 59 with section 29(2) of the Limitation Act, 1963, the remaining provisions of sections 5 to 24 stand excluded by express language and necessary implication. The High Court, therefore, cannot enlarge the statutory period of ninety days for a reference application beyond the extent permitted by sections 4 and 12.

Conclusion: Section 5 of the Limitation Act, 1963 does not apply to an application under section 61 of the Bombay Sales Tax Act, 1959, and the delay could not be condoned.

Final Conclusion: The statutory time limit for moving the High Court under section 61 remained rigid save for the limited computation covered by sections 4 and 12, and the reference application was not maintainable after expiry of ninety days.

Ratio Decidendi: Where a special fiscal statute expressly applies only specified provisions of the Limitation Act and, by its scheme, excludes further extension, section 5 of the Limitation Act cannot be invoked to condone delay in proceedings governed by that special statute.

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