https://www.taxtmi.com/caselaws?id=150774 Section 29(2) of the Limitation Act, 1963 applies sections 4 to 24, including the sufficient-cause principle in section 5, to special or local laws unless expressly excluded. Although the proviso permitting delayed appeals under section 23(1) of the Orissa Sales Tax Act, 1947 was omitted, the first appellate authority could entertain a delay-condonation application. An assessee could therefore seek extension of the appeal period by establishing sufficient cause. Earlier Supreme Court authorities were treated as distinguishable because they did not decide the precise issue under the amended framework of the 1963 Act. 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, including the sufficient-cause principle in section 5, to special or local laws unless expressly excluded. Although the proviso permitting delayed appeals under section 23(1) of the Orissa Sales Tax Act, 1947 was omitted, the first appellate authority could entertain a delay-condonation application. An assessee could therefore seek extension of the appeal period by establishing sufficient cause. Earlier Supreme Court authorities were treated as distinguishable because they did not decide the precise issue under the amended framework of the 1963 Act. Case-Laws VAT and Sales Tax Wed, 24 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150774