239-day delay condoned in TVAT revision petition under Section 72, Limitation Act applies to special laws

The Tripura HC allowed condonation of 239 days delay in filing revision petition under Section 72 of TVAT Act. Following SC precedent in Superintending Engineer case, the court held that Section 5 of Limitation Act, 1963 applies to special laws unless expressly or impliedly excluded. Since TVAT Act's 60-day limitation provision contained no express exclusion of Limitation Act, delay condonation applications were maintainable. The court allowed revision petitions against Commissioner of Taxes orders for assessment years 2015-16, 2016-17, and 2017-18.

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Issues Involved:
The legal issue raised for consideration in the instant petition is whether the delay in preferring the petition under Section 72 of the TVAT Act, 2004 is condonable or not as the special statute does not provide for condonation of delay beyond the prescribed period of 60 days.

Issue 1: Condonation of Delay
The petitioner sought condonation of delay of 239 days in filing the revision petition under Section 72 of the TVAT Act, 2004. The State did not file any objection petition opposing the interlocutory application for condonation of delay. The petitioner provided sufficient explanation for the delay, citing the serious illness of the petitioner's wife as the reason. Medical papers were annexed to support this claim. The Apex Court's decision in a similar case was relied upon, emphasizing that in the absence of express or implied exclusion, the application of the Limitation Act for condonation of delay is permissible.

Issue 2: Application of Limitation Act
The petitioner argued that although Section 74 of the TVAT Act, 2004 does not specifically provide for condonation of delay, the provisions do not prohibit the application of the Limitation Act for delays beyond the stipulated 60 days. The petitioner contended that the delay was unintentional and not inordinate, as evidenced by pursuing review remedies before filing the instant Civil Revision Petition. The State opposed the prayer for condonation but could not overcome the precedent set by the Apex Court regarding the application of the Limitation Act in similar cases.

Judgment:
After considering the submissions of both parties and reviewing the relevant provisions of the TVAT Act, 2004, the Court found that there was no express or implied exclusion of the application of the Limitation Act for condonation of delay beyond the prescribed period. Citing the Apex Court's decision in a comparable case, the Court concluded that the delay condonation application was maintainable under Section 5 of the Limitation Act, 1963. Therefore, the delay of 239 days in filing the revision petitions was condoned, and the respective interlocutory applications were allowed. The cases were listed for admission on a specified date, and the interlocutory applications were disposed of accordingly.

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