https://www.taxtmi.com/caselaws?id=151346 Section 5 read with section 29(2) of the Indian Limitation Act, 1963 was held inapplicable to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973. Relying on the Supreme Court ruling in Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur, the HC confirmed that condonation of delay under section 5 is not available in that forum. The additional argument that the appeal had been filed within sixty days from communication of the order was not examined, because the Tribunal had expressly declined to refer that issue. The referred question was answered against the assessee. en-us Wed, 13 Oct 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151346 Section 5 read with section 29(2) of the Indian Limitation Act, 1963 was held inapplicable to proceedings before the Sales Tax Tribunal under the Haryana General Sales Tax Act, 1973. Relying on the Supreme Court ruling in Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Parson Tools and Plants, Kanpur, the HC confirmed that condonation of delay under section 5 is not available in that forum. The additional argument that the appeal had been filed within sixty days from communication of the order was not examined, because the Tribunal had expressly declined to refer that issue. The referred question was answered against the assessee. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151346