Limitation Act condonation does not extend to VAT revision proceedings under a special tax statute

Section 5 of the Limitation Act, 1963 does not apply to appellate or revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005. The court treated the issue as settled by an earlier coordinate Bench and held that the special VAT statute excludes recourse to condonation under that provision. As a result, delay could not be excused and the belated revision was not maintainable.

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Issues: Whether Section 5 of the Limitation Act, 1963 applies to appellate or revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005.

Analysis: The question was treated as no longer res integra and had already been answered against the petitioners by a coordinate Bench. The governing view was that the limitation provision under Section 5 of the Limitation Act, 1963 does not extend to the appellate or revisional mechanism under the Himachal Pradesh Value Added Tax Act, 2005. Once that position was accepted, the request for condonation of delay could not be sustained and the revision could not be entertained as filed beyond limitation.

Conclusion: Section 5 of the Limitation Act, 1963 is not attracted to the appellate or revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005, and the application for condonation of delay was rightly rejected.

Ratio Decidendi: Where the special VAT statute does not permit resort to Section 5 of the Limitation Act, 1963 for appellate or revisional proceedings, delay cannot be condoned under that provision and the belated revision is not maintainable.

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