https://www.taxtmi.com/caselaws?id=150775 The Sales Tax Tribunal under the Orissa Sales Tax Act was not a court in the strict sense, so section 5 of the Limitation Act did not apply of its own force. Section 29(2) of the Limitation Act nevertheless extended sections 4 to 24 to proceedings under the special taxing statute where a different limitation period was prescribed and no inconsistency existed. The Tribunal was therefore competent to entertain an application for condonation of delay in a reference application under section 24(1), and the jurisdictional objection failed. en-us Thu, 16 Jan 1975 00:00:00 +0530 Wed, 22 May 2013 15:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150775 The Sales Tax Tribunal under the Orissa Sales Tax Act was not a court in the strict sense, so section 5 of the Limitation Act did not apply of its own force. Section 29(2) of the Limitation Act nevertheless extended sections 4 to 24 to proceedings under the special taxing statute where a different limitation period was prescribed and no inconsistency existed. The Tribunal was therefore competent to entertain an application for condonation of delay in a reference application under section 24(1), and the jurisdictional objection failed. Case-Laws VAT and Sales Tax Thu, 16 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150775