Special limitation under the Delhi Sales Tax Act excludes general condonation of delay beyond the statutory outer limit.

A special limitation regime under the Delhi Sales Tax Act, 1975 governed reference applications under Section 45(1): filing was allowed within sixty days, with a further extension of up to thirty days on sufficient cause. Section 62(2) only made Sections 4 and 12 of the Limitation Act, 1963 applicable for computing time and did not import Section 5 to condone delay beyond the statutory outer limit. The statutory scheme was treated as an express exclusion of general condonation powers after expiry of the maximum period. The Tribunal's rejection of the time-barred reference application was therefore upheld.

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Issues: Whether an application for reference under Section 45(1) of the Delhi Sales Tax Act, 1975 could be entertained beyond the further period of thirty days prescribed in the proviso, and whether Section 5 of the Limitation Act, 1963 applied to condone delay beyond that period.

Analysis: The proviso to Section 45(1) permits presentation of a reference application only within the initial sixty days and, on sufficient cause, within a further period not exceeding thirty days. This language is more restrictive than the analogous provisions considered in earlier decisions, which had already held that the Limitation Act was excluded beyond the special statute's condonable period. Section 62(2) of the Delhi Sales Tax Act, 1975 only makes Sections 4 and 12 of the Limitation Act applicable for computing the period; it does not extend the power to condone delay under Section 5. The statutory scheme therefore shows an express exclusion of Section 5 after expiry of the maximum period prescribed by the special Act.

Conclusion: Section 5 of the Limitation Act, 1963 did not apply to extend the time beyond the further period of thirty days under Section 45(1) of the Delhi Sales Tax Act, 1975. The reference application was barred by limitation, and the rejection by the Tribunal was upheld.

Final Conclusion: The special limitation regime under the Delhi Sales Tax Act, 1975 controlled the reference proceedings and left no jurisdiction to condone delay beyond the maximum period expressly provided.

Ratio Decidendi: Where a special statute prescribes a definite outer limit for filing a proceeding and only a limited extension upon sufficient cause, the general power under Section 5 of the Limitation Act, 1963 stands excluded beyond that outer limit unless the special statute clearly provides otherwise.

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