Special limitation scheme bars section 5 condonation for sales tax applications under the Bombay Sales Tax Act.

The Bombay High Court held that section 5 of the Limitation Act, 1963 could not be applied to condone delay in filing sales tax applications under section 61 of the Bombay Sales Tax Act, 1959. Reading sections 59, 60 and 61 together, the Court found a special limitation scheme in which only sections 4 and 12 of the Limitation Act were made applicable for computation, while condonation was separately provided only for appeals under section 55. The earlier Division Bench ruling in N.H. Polymers was followed as binding precedent, and the motions for condonation were dismissed, leaving the statutory time bar intact.

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Issues: (i) Whether the High Court could condone delay in filing the sales tax application under section 61 of the Bombay Sales Tax Act, 1959 by applying section 5 of the Limitation Act, 1963.

Analysis: The time limits under section 61, read with sections 59 and 60 of the Bombay Sales Tax Act, 1959, were held to be part of a special limitation scheme. Section 59 permits only sections 4 and 12 of the Limitation Act, 1963 to apply in computing the periods under sections 55, 57 and 61, while section 60 separately confers a limited power to condone delay only in appeals under section 55. On a conjoint reading of the statutory scheme, the legislative intent was found to exclude section 5 of the Limitation Act, 1963 from proceedings under section 61. The earlier Division Bench decision in N.H. Polymers was followed as binding precedent.

Conclusion: The High Court had no power to condone the delay in filing the sales tax applications.

Final Conclusion: The motions seeking condonation of delay failed and were dismissed, leaving the statutory time bar under section 61 intact.

Ratio Decidendi: Where a special fiscal statute prescribes a limitation period and the statutory scheme permits only limited computation exclusions, the court cannot invoke section 5 of the Limitation Act, 1963 unless the special law expressly or by necessary implication permits such condonation.

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