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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the Collector acting under Section 18 of the Land Acquisition Act, 1894 is a court for the purpose of Section 5 of the Limitation Act, 1963, and whether delay in making an application for reference under Section 18(1) can be condoned.
Analysis: The right to seek reference under Section 18(1) is subject to the limitation prescribed in the proviso to Section 18(2). Where the interested person was present at the time of the award, the application must be made within six weeks from the date of the award. The Collector, while dealing with such an application, acts as a statutory authority and not as a court. The Act maintains a clear distinction between the Collector and the court. Section 5 of the Limitation Act applies only where the forum is a court empowered to admit an appeal or application after the prescribed period on proof of sufficient cause. Local amendment treating the Collector as a court for the limited purpose of revisional control under Section 115 of the Code of Civil Procedure, 1908 does not convert the Collector into a court for applying Section 5. The proviso to Section 18(2) is a special limitation provision and Section 29(2) does not extend Section 5 to such a proceeding.
Conclusion: Section 5 of the Limitation Act, 1963 does not apply to an application under Section 18(1) of the Land Acquisition Act, 1894, and the Collector has no power to condone delay beyond the period prescribed in the proviso to Section 18(2).
Final Conclusion: The delay in seeking reference was not condonable, the reference application was barred by limitation, and the orders directing reference were unsustainable.
Ratio Decidendi: The Collector acting under Section 18 of the Land Acquisition Act, 1894 is a statutory authority and not a court, so Section 5 of the Limitation Act, 1963 cannot be invoked to extend the time prescribed for making a reference application under Section 18(1).
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