Special tax limitation scheme excludes condonation of delay where only selected Limitation Act provisions are made applicable.

Section 5 of the Limitation Act, 1963 is excluded by necessary implication where a special tax statute expressly makes only selected limitation provisions applicable and shows an intention to operate as a complete code. Under the Assam Value Added Tax Act, 2003, Section 84 applies only Sections 4 and 12 of the Limitation Act for limitation computation, so the broader condonation power in Section 5 cannot be invoked for a revision petition under Section 81. The special enactment therefore limits recourse to the Limitation Act, and delay in filing revision cannot be condoned under Section 5.

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Issues: Whether Section 5 of the Limitation Act, 1963 applies to a revision petition filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003.

Analysis: Section 81 of the Assam Value Added Tax Act, 2003 prescribes a limitation period for revision to the High Court, while Section 84 of that Act makes only Sections 4 and 12 of the Limitation Act, 1963 applicable for computing limitation under the Chapter. In the scheme of the special enactment, the express reference to only those provisions indicates legislative intent to exclude the remaining provisions of Sections 4 to 24 of the Limitation Act, 1963. Section 29(2) of the Limitation Act, 1963 applies only where the special law does not expressly exclude the relevant provisions, and the structure of the VAT Act shows that the legislature intended finality and a complete code for appeals and revisions.

Conclusion: Section 5 of the Limitation Act, 1963 is excluded by necessary implication and is not applicable to a revision petition under Section 81 of the Assam Value Added Tax Act, 2003.

Final Conclusion: The challenge to the High Court's refusal to condone delay fails because the special tax statute itself limits the extent of the Limitation Act's application and does not permit recourse to Section 5.

Ratio Decidendi: Where a special statute expressly applies only selected provisions of the Limitation Act and its scheme shows an intention to be a complete code, the excluded provisions, including the power to condone delay, cannot be invoked under Section 29(2) of the Limitation Act, 1963.

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