https://www.taxtmi.com/caselaws?id=127146 The Bombay Sales Tax Act prescribed a four-month limitation period for filing a revision application, and a late filing remained barred unless delay could be condoned by the authority expressly empowered to do so. Section 22B vested that condonation power only in the Tribunal, not in the Collector of Sales Tax, so the Collector had no jurisdiction to admit the delayed revision. Section 22A and Section 12 of the Indian Limitation Act did not extend limitation for revision applications in the manner argued. The revision was therefore time-barred, and the Collector's refusal to entertain it was upheld. en-us Wed, 18 Jul 1951 00:00:00 +0530 Wed, 27 Feb 2013 12:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127146 The Bombay Sales Tax Act prescribed a four-month limitation period for filing a revision application, and a late filing remained barred unless delay could be condoned by the authority expressly empowered to do so. Section 22B vested that condonation power only in the Tribunal, not in the Collector of Sales Tax, so the Collector had no jurisdiction to admit the delayed revision. Section 22A and Section 12 of the Indian Limitation Act did not extend limitation for revision applications in the manner argued. The revision was therefore time-barred, and the Collector's refusal to entertain it was upheld. Case-Laws VAT and Sales Tax Wed, 18 Jul 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127146