Statutory limitation under special tax law bars condonation beyond the prescribed reference period where no extension power exists.

A special tax statute prescribing a fixed 60-day period for making a reference to the High Court cannot have that period enlarged by invoking section 5 of the Limitation Act where the statute contains no express enabling provision for extension. The Court applied the principle that, in such special legislation, the general power of condonation is excluded once the prescribed limit expires. On that basis, delay beyond the statutory period was not condonable, the reference was held incompetent, and the consequent writ petition challenging the condonation order succeeded.

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Issues: Whether the delay in filing the reference under section 33(1) of the H.P. General Sales Tax Act, 1968 could be condoned beyond the prescribed period of 60 days.

Analysis: The statutory scheme prescribed a specific period of 60 days for making a reference to the High Court. Unlike the appellate provision in section 30, which expressly permits condonation of delay for a further period, section 33(1) contains no corresponding enabling language. The Court applied the principle that where a special statute fixes a limitation period and does not provide for extension beyond that period, the general power under section 5 of the Limitation Act stands excluded. The authorities relied upon for analogous limitation provisions under other special statutes supported the conclusion that the prescribed period could not be enlarged by invoking general limitation principles.

Conclusion: The delay in filing the reference could not be condoned beyond the period prescribed under section 33(1), and the reference was incompetent.

Final Conclusion: The reference was rejected as time-barred, and the consequential writ petition challenging the condonation order succeeded.

Ratio Decidendi: Where a special tax statute prescribes a definite period for seeking reference to the High Court and does not confer power to extend that period, the general power of condonation under section 5 of the Limitation Act is excluded beyond the statutory limit.

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