TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether an application under Section 12(D) of the J&K General Sales Tax Act, 1962 for reference of questions of law was barred by limitation and whether Section 5 of the Limitation Act, Samvat 1995 applied so as to permit condonation of delay beyond the statutory period.
Analysis: Section 12(D) permits an aggrieved person or the Commissioner to seek reference within 60 days from communication of the appellate order, with a further grace period not exceeding 30 days on sufficient cause being shown. On the facts, the reference application was filed beyond the outer limit of 90 days. The Court held that the special scheme of Section 12(D) excluded the application of Section 5 of the Limitation Act, and that Section 12(B) did not extend to reference proceedings. Once the statutory period expired, the appellate order attained finality.
Conclusion: The delay could not be condoned and the reference application was time-barred.
Final Conclusion: The challenge to the Tribunal's refusal to entertain the reference failed, and the dismissal of the petition was sustained.
Ratio Decidendi: Where a special tax statute prescribes a maximum period for filing a reference application, the delay cannot be condoned beyond that outer limit unless the statute itself so provides; the general law of limitation does not apply by implication.
TaxTMI 
