Strict statutory limitation bars condonation of revision delay where the special tax Act excludes delay enlargement.

Revisional applications under the Assam General Sales Tax Act, 1993 are subject to a strict 90-day limitation from the end of the financial year in which the order is made. The statute gives the revisional authority no power to condone delay, and the limitation scheme operates as an express exclusion of section 5 of the Limitation Act, 1963 under section 29(2). That statutory bar cannot be overridden by invoking writ jurisdiction under Article 226 to compel condonation contrary to the Act. The delay therefore could not be condoned, and no writ direction was available to bypass the limitation period.

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Issues: Whether delay in filing revisions under the Assam General Sales Tax Act, 1993 could be condoned, and whether the High Court could direct condonation in exercise of writ jurisdiction despite the statutory limitation.

Analysis: The revision remedy under section 36(2) of the Assam General Sales Tax Act, 1993 is subject to a strict period of limitation of 90 days from the end of the financial year in which the order is made. The Act does not confer any power on the revisional authority to condone delay. In the scheme of the special statute, the limitation provision operates as an express exclusion of section 5 of the Limitation Act, 1963 within the meaning of section 29(2) thereof. The absence of a statutory power of enlargement cannot be overcome by invoking Article 226 to compel an authority to act contrary to the Act.

Conclusion: The delay in filing the revision petitions could not be condoned, and no writ direction could be issued to bypass the statutory bar. The challenge failed.

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