Condonation of delay under a special fiscal statute fails where the outer limitation limit is crossed without sufficient cause.

A tax revision filed after 1,541 days was held time-barred because the explanation for delay did not show sufficient cause, diligence or bona fides. The Court applied the settled principles on condonation of delay and emphasised the need to balance substantial justice with limitation, but held that a special fiscal statute prescribing a specific condonation period and an outer limit excludes recourse to Section 5 of the Limitation Act beyond that limit. On the facts, the prolonged inaction and inadequate explanation defeated condonation, and the revision was rejected.

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Issues: Whether a delay of 1541 days in filing the tax revision could be condoned in the absence of sufficient cause and in view of the statutory limitation under the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The explanation offered for the delay was found inadequate. The Court applied the settled principles governing condonation of delay, including the need for sufficient cause, diligence, bona fides, and a balanced approach between substantial justice and limitation. It relied on the principle that where a special statute prescribes a specific limitation period and restricts extension of time, the general power under Section 5 of the Limitation Act, 1963 cannot be invoked beyond the statutory outer limit. The delay in refiling was also treated as a matter requiring strict scrutiny, and the explanation was held not to disclose acceptable reasons for the prolonged inaction.

Conclusion: The delay was not condonable. The application for condonation was dismissed and the tax revision was rejected in favour of Revenue.

Ratio Decidendi: When a special fiscal statute prescribes an express and limited period for condonation, delay beyond that outer limit cannot be excused by resort to Section 5 of the Limitation Act, 1963, and an application lacking sufficient cause and bona fides must fail.

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