https://www.taxtmi.com/caselaws?id=72310 The Limitation Act was stated to be inapplicable to proceedings before quasi-judicial tribunals unless the special statute expressly permits it, so the period spent in a High Court writ petition could not be excluded for a reference application under section 35G. The special limitation scheme allowed only a 60-day period with a further 30-day extension, and time beyond that could not be saved by section 14. The applicant also failed to establish sufficient cause for condonation because the later delay remained unexplained and unsupported by reliable affidavit or record evidence. The reference was therefore time-barred, and exclusion of time and condonation of delay were both refused. en-us Mon, 09 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 14:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72310 The Limitation Act was stated to be inapplicable to proceedings before quasi-judicial tribunals unless the special statute expressly permits it, so the period spent in a High Court writ petition could not be excluded for a reference application under section 35G. The special limitation scheme allowed only a 60-day period with a further 30-day extension, and time beyond that could not be saved by section 14. The applicant also failed to establish sufficient cause for condonation because the later delay remained unexplained and unsupported by reliable affidavit or record evidence. The reference was therefore time-barred, and exclusion of time and condonation of delay were both refused. Case-Laws Central Excise Mon, 09 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72310