https://www.taxtmi.com/caselaws?id=149983 Under the U.P. Sales Tax Act, the majority view allowed exclusion of time spent bona fide in prosecuting restoration applications after dismissal of appeals in default while computing limitation for revisions. The court treated the restoration proceedings as civil proceedings and held that, where the special statute did not expressly exclude the general limitation rules, the principle underlying section 14(2) of the Limitation Act could be applied through section 29(2). The assessee's due diligence and good faith were material, and the revisions were treated as within limitation. A dissenting view rejected application of section 29(2) and denied exclusion of that period. en-us Thu, 01 Jan 1970 00:00:00 +0530 Tue, 07 May 2013 14:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149983 Under the U.P. Sales Tax Act, the majority view allowed exclusion of time spent bona fide in prosecuting restoration applications after dismissal of appeals in default while computing limitation for revisions. The court treated the restoration proceedings as civil proceedings and held that, where the special statute did not expressly exclude the general limitation rules, the principle underlying section 14(2) of the Limitation Act could be applied through section 29(2). The assessee's due diligence and good faith were material, and the revisions were treated as within limitation. A dissenting view rejected application of section 29(2) and denied exclusion of that period. Case-Laws VAT and Sales Tax Thu, 01 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149983