Statutory time limits for tax appeals cannot be extended beyond the special Act's outer condonation period.

An appeal under the Tamil Nadu General Sales Tax Act had to be filed within 30 days of service of the assessment order, and delay could be condoned only for a further 30 days. A communication that was not in the prescribed appellate form and did not seek to set aside the assessment order was not a valid appeal. The later formal appeal was therefore beyond the statutory outer limit, and neither the appellate authority nor the High Court could enlarge time under Article 226. Section 5 of the Limitation Act could not override the express limitation in the special taxing statute.

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Issues: Whether the appeal against the assessment order was filed within time or could be treated as validly presented; and whether, in exercise of writ jurisdiction, the High Court could direct the appellate authority to entertain the appeal on merits despite the statutory limit on condonation of delay.

Analysis: The appeal under Section 31 of the Tamil Nadu General Sales Tax Act, 1959 had to be filed within thirty days of service of the assessment order, and the appellate authority could condone delay only for a further period of thirty days. The communication dated 5.11.1990 was not an appeal in the prescribed form and did not contain a prayer to set aside the assessment order. The formal appeal filed on 1.2.1991 was therefore beyond the permissible period by 93 days. The statutory scheme expressly restricted condonation beyond the additional thirty-day period, leaving no power either with the appellate authority or with the High Court to extend time by invoking Article 226. Section 5 of the Limitation Act, 1963 could not override the express limitation built into the special statute.

Conclusion: The appeal was time-barred, the delay could not be condoned beyond the statutory outer limit, and the writ petition failed.

Ratio Decidendi: Where a special taxing statute expressly permits condonation of delay only up to a fixed additional period, the limitation is mandatory and cannot be enlarged by resort to Section 5 of the Limitation Act, 1963 or by directions under Article 226 of the Constitution of India.

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