https://www.taxtmi.com/caselaws?id=153331 Section 5 of the Limitation Act, 1963 did not apply to second appeals before the Sales Tax Tribunal because section 20(4) of the Punjab General Sales Tax Act, 1948 itself governed condonation of delay and thereby excluded the general limitation provision under section 29(2). The right of appeal was treated as vested, and appellate proceedings as a continuation of the original assessment proceedings. As the assessments had been initiated and completed under the unamended provision, the 1967 amendment operated prospectively, so delay had to be examined under section 20(4) as it stood before the amendment. The matter was therefore to be reconsidered under the unamended special-law power to condone delay. en-us Wed, 27 Aug 1980 00:00:00 +0530 Mon, 22 Jul 2013 15:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153331 Section 5 of the Limitation Act, 1963 did not apply to second appeals before the Sales Tax Tribunal because section 20(4) of the Punjab General Sales Tax Act, 1948 itself governed condonation of delay and thereby excluded the general limitation provision under section 29(2). The right of appeal was treated as vested, and appellate proceedings as a continuation of the original assessment proceedings. As the assessments had been initiated and completed under the unamended provision, the 1967 amendment operated prospectively, so delay had to be examined under section 20(4) as it stood before the amendment. The matter was therefore to be reconsidered under the unamended special-law power to condone delay. Case-Laws VAT and Sales Tax Wed, 27 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153331