https://www.taxtmi.com/caselaws?id=150774 Section 29(2) of the Limitation Act, 1963 applies sections 4 to 24 to special or local laws unless expressly excluded, so the absence of an express condonation provision in the amended Orissa Sales Tax Act does not by itself bar delay condonation in an appeal under section 23(1). The article states that the earlier proviso allowing delayed appeals had been omitted, but the amended limitation framework still supports application of section 5 principles to the first appellate authority. On that basis, the authority was held to have jurisdiction to entertain an application for extension of time on proof of sufficient cause. en-us Wed, 24 Sep 1975 00:00:00 +0530 Wed, 22 May 2013 15:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150774 Section 29(2) of the Limitation Act, 1963 applies sections 4 to 24 to special or local laws unless expressly excluded, so the absence of an express condonation provision in the amended Orissa Sales Tax Act does not by itself bar delay condonation in an appeal under section 23(1). The article states that the earlier proviso allowing delayed appeals had been omitted, but the amended limitation framework still supports application of section 5 principles to the first appellate authority. On that basis, the authority was held to have jurisdiction to entertain an application for extension of time on proof of sufficient cause. Case-Laws VAT and Sales Tax Wed, 24 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150774