Statutory appeals and limitation: Section 5 does not apply to a non-court appellate authority without express legislative provision.

The Commissioner hearing an appeal under the Tamil Nadu Hindu Religious and Charitable Endowments Act is an statutory appellate authority, not a court, so the Limitation Act applies only where the special law expressly or by necessary implication extends it. Section 29(2) does not automatically bring the general limitation provisions to proceedings before statutory authorities or tribunals. On the Act's scheme, which provides its own limitation period, limited exclusion for certified-copy time, and a separate suo motu revisional power, delay in filing the appeal could not be condoned under Section 5 of the Limitation Act.

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Issues: (i) Whether the Commissioner hearing an appeal under Section 69 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 is a court; (ii) whether Section 29(2) of the Limitation Act, 1963 applies to appeals before statutory authorities and tribunals; (iii) whether, under the scheme of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, delay in filing the appeal before the Commissioner could be condoned by invoking Section 5 of the Limitation Act, 1963.

Issue (i): Whether the Commissioner hearing an appeal under Section 69 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 is a court.

Analysis: The statutory scheme defines "Court" separately from "Commissioner" and provides for appeal to the Commissioner from the orders of the Joint Commissioner or Deputy Commissioner. The Commissioner is one of the authorities under the Act and is not the civil court contemplated by the definition of "Court". The fact that appellate procedure is to be followed as nearly as may be according to the Code of Civil Procedure does not convert the Commissioner into a court.

Conclusion: The Commissioner is not a court within the meaning of the Act.

Issue (ii): Whether Section 29(2) of the Limitation Act, 1963 applies to appeals before statutory authorities and tribunals.

Analysis: The Limitation Act, 1963 is directed to suits, appeals and applications filed in courts. Section 29(2) operates where a special or local law prescribes limitation for proceedings of that nature before a court, and does not, by itself, extend the Limitation Act to proceedings before statutory authorities or tribunals. Unless the special law expressly or by necessary implication makes a provision of the Limitation Act applicable, the general rule of Sections 4 to 24 does not apply to such fora.

Conclusion: Section 29(2) does not apply to proceedings before statutory authorities and tribunals merely because they are created under a special or local law.

Issue (iii): Whether, under the scheme of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, delay in filing the appeal before the Commissioner could be condoned by invoking Section 5 of the Limitation Act, 1963.

Analysis: The Act contains its own limitation provision and separately provides exclusion only for the time required to obtain a certified copy. It also confers suo motu revisional power on the Commissioner where no appeal is filed within time. The scheme therefore indicates that the legislature did not intend Section 5 of the Limitation Act to govern appeals before the Commissioner, and no express provision makes Section 5 applicable.

Conclusion: Delay in filing the appeal before the Commissioner could not be condoned under Section 5 of the Limitation Act, 1963.

Final Conclusion: The appeal succeeded and the High Court's view was set aside, with the consequence that the Commissioner's order condoning delay could not stand.

Ratio Decidendi: The Limitation Act, 1963 applies to special or local law proceedings only when the proceeding is one in a court or when the special law expressly makes the relevant limitation provision applicable; a statutory appellate authority that is not a court cannot invoke Section 5 unless the special enactment so provides.

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