Statutory limitation under a special tax law bars condonation beyond the outer limit for filing an appeal.

Under the Puducherry Value Added Tax Act, 2007, an appellate authority cannot condone delay beyond the outer limit expressly prescribed by the special statute. Where the Act fixes a limitation period with a limited scope for extension, the authority has no jurisdiction to entertain an appeal filed after that maximum permissible period. The later binding view was applied to reject the earlier approach permitting condonation beyond the statutory cap, and the order condoning delay was set aside, restoring rejection of the delayed appeal.

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Issues: Whether the appellate authority under the Puducherry Value Added Tax Act, 2007 had power to condone delay beyond the statutory period prescribed for filing the appeal.

Analysis: The appeal was filed beyond the prescribed period with a petition seeking condonation. The earlier view that the delay could be condoned was found to be inconsistent with later binding decisions holding that, where a special statute prescribes a limitation period and an extendable period, the appellate authority cannot travel beyond that outer limit. In such a situation, the authority lacks jurisdiction to entertain the appeal after expiry of the maximum permissible period.

Conclusion: The appellate authority had no power to condone delay beyond the statutory limit, and the order condoning delay was liable to be set aside.

Final Conclusion: The writ appeal succeeded and the order of the writ court was reversed, restoring the appellate authority's rejection of the delayed appeal.

Ratio Decidendi: Under a special fiscal statute, an appellate authority cannot condone delay beyond the outer limit expressly provided by the statute, and any attempt to do so is without jurisdiction.

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