https://www.taxtmi.com/caselaws?id=149739 Section 29(2) of the Limitation Act, 1963 may preserve the availability of section 5 for appeals under a special statute where the special limitation provision does not expressly exclude it. In the context of the Madras General Sales Tax Act, 1959, the court treated the sixty-day appeal period as capable of extension on sufficient cause being shown. Bona fide prosecution of a writ remedy under a mistaken view that relief could still be granted was accepted as sufficient cause. The delay was therefore excused and the appeal was treated as within time in favour of the assessee. en-us Mon, 09 Feb 1970 00:00:00 +0530 Thu, 02 May 2013 18:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149739 Section 29(2) of the Limitation Act, 1963 may preserve the availability of section 5 for appeals under a special statute where the special limitation provision does not expressly exclude it. In the context of the Madras General Sales Tax Act, 1959, the court treated the sixty-day appeal period as capable of extension on sufficient cause being shown. Bona fide prosecution of a writ remedy under a mistaken view that relief could still be granted was accepted as sufficient cause. The delay was therefore excused and the appeal was treated as within time in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149739