https://www.taxtmi.com/caselaws?id=148326 Section 29(2) of the Limitation Act, 1963 applies where a special law prescribes its own limitation period for an application, unless that law expressly excludes sections 4 to 24. On that principle, the Bombay Sales Tax framework did not show any express exclusion, so the Tribunal was wrong in holding that it lacked power to condone delay in a reference application. The delay question therefore had to be examined on merits, including the circumstances relied on as sufficient cause such as confusion arising from successive sales tax enactments and the shortness of the delay. The reference application was directed to be restored for fresh decision in accordance with law. en-us Wed, 08 Feb 1967 00:00:00 +0530 Thu, 25 Apr 2013 16:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148326 Section 29(2) of the Limitation Act, 1963 applies where a special law prescribes its own limitation period for an application, unless that law expressly excludes sections 4 to 24. On that principle, the Bombay Sales Tax framework did not show any express exclusion, so the Tribunal was wrong in holding that it lacked power to condone delay in a reference application. The delay question therefore had to be examined on merits, including the circumstances relied on as sufficient cause such as confusion arising from successive sales tax enactments and the shortness of the delay. The reference application was directed to be restored for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Wed, 08 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148326