Special limitation under sales tax law bars condonation beyond the statutory outer limit and prevents revision on merits.

Section 38 of the Tamil Nadu General Sales Tax Act, 1959 prescribed a fixed limitation period for tax case revisions and allowed condonation only within the further period expressly provided. The court applied the settled rule that, where a special law sets an outer limit for delay, the general power under Section 5 of the Limitation Act, 1963 cannot extend time beyond that limit. It also noted that Article 226 or Section 29(2) of the Limitation Act cannot be used to bypass the statutory scheme. Delay beyond the extended period was therefore not condonable, and the revisions were not entertainable on merits.

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Issues: Whether delay beyond the extended period prescribed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 could be condoned and the revisions entertained on merits.

Analysis: The statutory scheme of Section 38 fixed a definite limitation period for filing tax case revisions and permitted admission only within the further period expressly provided by the enactment. The Court relied on the settled principle that where a special or local law prescribes a limitation period and expressly limits the extent of condonation, the general power under Section 5 of the Limitation Act, 1963 does not survive beyond that outer limit. Reference was made to the line of authorities holding that courts cannot extend limitation by invoking Article 226 of the Constitution of India or Section 29(2) of the Limitation Act, 1963 where the special statute itself excludes such extension by necessary implication or express scheme.

Conclusion: Delay beyond the extended period was not condonable and the tax case revisions could not be entertained. The delay petitions were dismissed and the connected revisions were rejected.

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