Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1972 (6) TMI 72 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Limitation Act applies to appeal proceedings under Rent Control Act; revision petitions allowed The judgment concludes that Section 5 of the Limitation Act applies to appeal proceedings before the Appellate Authority under the Rent Control Act, 1965, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Limitation Act applies to appeal proceedings under Rent Control Act; revision petitions allowed

                            The judgment concludes that Section 5 of the Limitation Act applies to appeal proceedings before the Appellate Authority under the Rent Control Act, 1965, by the force of Section 29(2) of the Limitation Act. Consequently, the revision petitions are allowed, and the cases are remanded to the appellate authority to consider whether there was sufficient cause to excuse the delay in not filing the appeal within the prescribed time. Despite a dissenting opinion, the majority decision dismisses the revision petitions with costs.




                            Issues Involved:
                            1. Applicability of Section 5 of the Limitation Act to appellate proceedings under the Buildings (Lease and Rent Control) Act.
                            2. Interpretation of Section 29(2) of the Limitation Act, 1963.
                            3. Whether the appellate authority under the Rent Control Act can be considered a court.
                            4. The impact of previous Supreme Court decisions on the applicability of the Limitation Act to tribunals.

                            Issue-Wise Detailed Analysis:

                            1. Applicability of Section 5 of the Limitation Act to appellate proceedings under the Buildings (Lease and Rent Control) Act:
                            The primary contention raised by the respondent was that the appellate authority is not a court (civil or criminal), and hence, Section 5 of the Limitation Act, which allows for the condonation of delay, does not apply to appeals filed under the Buildings (Lease and Rent Control) Act. The judgment delves deeply into the principles of the Limitation Act, noting that Section 5 provides the court the power to condone delays in filing appeals and applications. The judgment emphasizes that these principles are generally applicable to proceedings in courts, but special or local laws also prescribe their own periods of limitation. The decision hinges on whether the special law explicitly excludes the application of Section 5.

                            2. Interpretation of Section 29(2) of the Limitation Act, 1963:
                            The judgment explains that Section 29(2) of the Limitation Act, 1963, fundamentally changed the application of the Limitation Act to special laws. The new provision states that all sections from 4 to 24 of the Limitation Act apply to special laws unless expressly excluded. This change means that it is not necessary for special laws to explicitly state that Section 5 applies; rather, an express exclusion is required for it not to apply. The judgment cites the omission of Section 31 from the 1965 Rent Control Act as evidence that the legislature intended for Section 5 to apply automatically due to Section 29(2).

                            3. Whether the appellate authority under the Rent Control Act can be considered a court:
                            The judgment discusses whether the appellate authority under the Rent Control Act qualifies as a court. It notes that tribunals often have powers similar to courts, such as those under the Code of Civil Procedure. The judgment asserts that the provision of Section 5 extends to these tribunals when the special law does not expressly exclude it. The judgment concludes that the appellate authority under the Rent Control Act, while not a court in the ordinary sense, is vested with the power to condone delays as per Section 5 of the Limitation Act due to Section 29(2).

                            4. The impact of previous Supreme Court decisions on the applicability of the Limitation Act to tribunals:
                            The judgment references two Supreme Court decisions, Athani Municipality v. Labour Court, Hubli, and Nityanand v. L.I.C. of India, which held that Article 137 of the Limitation Act applies only to applications before courts and not to tribunals. However, the judgment distinguishes these cases from the present one, noting that the Supreme Court decisions dealt with the applicability of Article 137, not the broader principles of the Limitation Act, to special laws. The judgment concludes that these decisions do not apply to the current case because the issue here is about the applicability of Section 5 to periods prescribed by special laws, not about Article 137.

                            Conclusion:
                            The judgment ultimately concludes that Section 5 of the Limitation Act applies to appeal proceedings before the Appellate Authority under the Rent Control Act, 1965, by the force of Section 29(2) of the Limitation Act. Consequently, the revision petitions are allowed, and the cases are remanded to the appellate authority to consider whether there was sufficient cause to excuse the delay in not filing the appeal within the prescribed time.

                            Separate Opinion:
                            One judge disagreed with the majority opinion, asserting that the appellate authority under the Rent Control Act is not a court and that the Limitation Act applies only to courts. This judge emphasized that the Rent Control Act's specific provision for excluding the time taken to obtain a certified copy indicates that it is a self-contained code regarding limitation periods and exemptions. Therefore, the revision petitions should be dismissed.

                            Final Decision:
                            In accordance with the majority opinion, the revision petitions are dismissed with costs.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found