https://www.taxtmi.com/caselaws?id=100961 Section 14(2) of the Limitation Act did not apply to proceedings before revisional and appellate authorities under the U.P. Sales Tax Act because those authorities were administrative tribunals, not courts. The statute also constituted a complete limitation code for revisions under section 10(3-B), permitting extension only up to a specified further period on sufficient cause. In that setting, the underlying principle of section 14 could not be imported directly or by analogy to exclude time spent in restoration proceedings. The time spent in prosecuting applications to set aside dismissal in default therefore could not save the revision from limitation. en-us Thu, 27 Feb 1975 00:00:00 +0530 Mon, 19 May 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100961 Section 14(2) of the Limitation Act did not apply to proceedings before revisional and appellate authorities under the U.P. Sales Tax Act because those authorities were administrative tribunals, not courts. The statute also constituted a complete limitation code for revisions under section 10(3-B), permitting extension only up to a specified further period on sufficient cause. In that setting, the underlying principle of section 14 could not be imported directly or by analogy to exclude time spent in restoration proceedings. The time spent in prosecuting applications to set aside dismissal in default therefore could not save the revision from limitation. Case-Laws VAT and Sales Tax Thu, 27 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100961