Section 5 limitation relief applies to VAT revision petitions where the special statute is silent on delay condonation.

Section 5 of the Limitation Act applied to revision petitions under Section 72 of the Tripura Value Added Tax Act because the special statute was silent on condonation of delay and did not expressly or impliedly exclude the general limitation law. Treating the revisional scheme as pari materia with the Supreme Court's earlier value-added tax precedent, the HC held that statutory silence did not bar condonation. The explanation for delay was found sufficient, and the delay in filing the revision petitions was condoned in favour of the assessee.

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Issues: Whether the delay in filing the revision petitions under Section 72 of the Tripura Value Added Tax Act, 2004 could be condoned under Section 5 of the Limitation Act, 1963 in the absence of an express or implied exclusion under the special statute.

Analysis: The revisional provision under Section 72 of the Tripura Value Added Tax Act, 2004 was found to be silent on condonation of delay beyond the prescribed period of sixty days. The Court treated the provision as pari materia to the revisional scheme considered by the Supreme Court under the Himachal Pradesh Value Added Tax Act, 2005, where the absence of an express or implied exclusion of the Limitation Act had led to the conclusion that Section 5 of the Limitation Act remained applicable. Applying that ratio, the Court held that silence in the special statute did not amount to exclusion of the general law of limitation. On the explanation offered for the delay, the Court found it sufficient to justify condonation.

Conclusion: The delay condonation applications were allowed and the delay of 239 days in filing the revision petitions was condoned in favour of the assessee.

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