https://www.taxtmi.com/caselaws?id=152985 Section 5 of the Limitation Act, 1963 applies to a special or local law only where the proceeding is before a court and the statute does not expressly exclude it. On that basis, a taxing tribunal cannot assume power to condone delay in filing a reference application under section 61(1) of the Bombay Sales Tax Act, 1959, particularly where the Act expressly grants extension power for appeals and revisions under section 60 but not for references. Later Supreme Court authority also confirmed that sections 4 and 5 do not extend to administrative tribunals under taxing statutes. A delayed reference application was therefore time-barred. en-us Wed, 29 Apr 1981 00:00:00 +0530 Mon, 15 Jul 2013 14:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152985 Section 5 of the Limitation Act, 1963 applies to a special or local law only where the proceeding is before a court and the statute does not expressly exclude it. On that basis, a taxing tribunal cannot assume power to condone delay in filing a reference application under section 61(1) of the Bombay Sales Tax Act, 1959, particularly where the Act expressly grants extension power for appeals and revisions under section 60 but not for references. Later Supreme Court authority also confirmed that sections 4 and 5 do not extend to administrative tribunals under taxing statutes. A delayed reference application was therefore time-barred. Case-Laws VAT and Sales Tax Wed, 29 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152985