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        2023 (8) TMI 1633 - HC - Indian Laws

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        Limitation Act applies to Tribunal review delay where no express exclusion bars condonation on sufficient cause. Where a special rule prescribes a 30-day period for filing a review before the Central Administrative Tribunal, the Limitation Act applies unless ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Limitation Act applies to Tribunal review delay where no express exclusion bars condonation on sufficient cause.

                          Where a special rule prescribes a 30-day period for filing a review before the Central Administrative Tribunal, the Limitation Act applies unless expressly excluded. The Tribunal's review power under the Administrative Tribunals Act is exercised within the framework of Section 22(3)(f), and Section 29(2) makes Sections 4 to 24 of the Limitation Act applicable to special laws. Accordingly, Section 5 remains available, and delay in filing a review application may be condoned on sufficient cause. The negative wording of Rule 17 was not treated as an express bar.




                          Issues: Whether the Central Administrative Tribunal can condone the delay in filing a review application under Rule 17 of the Central Administrative Tribunal (Procedure) Rules, 1987 by applying Section 5 of the Limitation Act, 1963 read with Section 29(2) of the Limitation Act, 1963.

                          Analysis: The Tribunal's power of review under the Administrative Tribunals Act, 1985 is exercised within the framework of Section 22(3)(f), and the Tribunal is guided by the principles of natural justice and vested with powers akin to a civil court for reviewing its decisions. Rule 17 prescribes a 30-day period for filing a review application, but neither the Act nor the Rule expressly excludes the application of the Limitation Act. In the absence of express exclusion, Section 29(2) of the Limitation Act, 1963 makes Sections 4 to 24 applicable to a special law prescribing limitation, and Section 5 therefore remains available where sufficient cause is shown. The negative wording of Rule 17 was held not to amount to an express bar against condonation of delay. The Court also relied on the principle that limitation law is intended to advance justice and not to defeat substantive rights.

                          Conclusion: The Tribunal has power to condone delay in filing a review application under Section 5 of the Limitation Act, 1963 if sufficient cause is established, and the contrary view of lack of jurisdiction was rejected.

                          Ratio Decidendi: Where a special statute or rule prescribes a limitation period for review but does not expressly exclude the Limitation Act, Section 5 of the Limitation Act, 1963 applies through Section 29(2), and delay in filing the review may be condoned on sufficient cause being shown.


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                          ActsIncome Tax
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