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        2017 (10) TMI 1064 - SC - Indian Laws

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        Limitation Act condonation is unavailable for appeals under the recovery statute against Recovery Officer orders. Section 5 of the Limitation Act, 1963 does not extend to appeals under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993 against an order of ...
                      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 condonation is unavailable for appeals under the recovery statute against Recovery Officer orders.

                          Section 5 of the Limitation Act, 1963 does not extend to appeals under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993 against an order of the Recovery Officer. The special statute is treated as a complete code for recovery proceedings, and its limitation scheme applies only where the Act expressly incorporates it. While condonation of delay is specifically provided for appeals under Section 20(3) before the Appellate Tribunal, no equivalent power is conferred for Section 30(1) appeals before the Tribunal. Procedural rules cannot create a condonation power that the parent Act withholds, so delay beyond 30 days cannot be condoned.




                          Issues: Whether Section 5 of the Limitation Act, 1963 applies to condone delay in preferring an appeal under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993 against an order of the Recovery Officer.

                          Analysis: The special statute creates a complete code for recovery proceedings before a statutory Tribunal and separately provides a limited scheme for original applications, appeals, and recovery. Section 5 of the Limitation Act applies to proceedings in courts unless expressly extended. The definition of "application" in Section 2(b) is confined to original proceedings under Section 19, while Section 24 extends the Limitation Act only to such proceedings. The power to condone delay is expressly conferred in Section 20(3) for appeals before the Appellate Tribunal, but no similar power is provided for appeals under Section 30(1) before the Tribunal. The procedural rules cannot enlarge the scope of the parent Act so as to create a power of condonation that the Act itself withholds.

                          Conclusion: Section 5 of the Limitation Act, 1963 is not applicable to appeals under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993, and delay beyond 30 days cannot be condoned.

                          Ratio Decidendi: Where a special statute expressly provides condonation of delay in one provision but omits it in another, the omission signifies legislative exclusion and Section 5 of the Limitation Act, 1963 cannot be invoked to enlarge the prescribed period.


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                          ActsIncome Tax
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