Special limitation scheme excludes general condonation power for belated tax appeals beyond the statutory outer limit.

A special limitation scheme under section 22(2) of the Karnataka Sales Tax Act, 1957 governs second appeals to the Karnataka Appellate Tribunal by prescribing sixty days for filing and permitting condonation only up to a further one hundred and eighty days on sufficient cause. Once that outer limit expires, the Tribunal has no jurisdiction to entertain the appeal. In this statutory framework, the general condonation power under section 5 of the Limitation Act, 1963 is excluded by implication, because the legislature has fixed a maximum condonable period and the appellate authority cannot enlarge it by implication.

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Issues: Whether the Karnataka Appellate Tribunal had jurisdiction to entertain a second appeal filed beyond the maximum period of limitation prescribed under section 22(2) of the Karnataka Sales Tax Act, 1957, and whether the delay could be condoned by invoking section 5 of the Limitation Act, 1963.

Analysis: Section 22(2) of the Karnataka Sales Tax Act, 1957 fixes a limitation period of sixty days for filing the appeal and permits condonation only within a further period of one hundred and eighty days on sufficient cause being shown. The provision is a self-contained special limitation scheme governing appeals before the Tribunal. Once the outer limit expires, the Tribunal has no jurisdiction to treat the appeal as within time. In such a special statutory framework, the general provision under section 5 of the Limitation Act, 1963 stands excluded. The conclusion is supported by the principle that where the legislature has expressly prescribed a maximum condonable period, the court cannot enlarge it by implication.

Conclusion: The Tribunal correctly held that it lacked jurisdiction to condone the delay beyond the statutory outer limit and rightly dismissed the appeals.

Ratio Decidendi: Where a special tax statute prescribes a fixed limitation period with a limited power of condonation up to a stated maximum, the general power of condonation under section 5 of the Limitation Act, 1963 is impliedly excluded and the appellate authority cannot entertain an appeal filed beyond the outer limit.

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