https://www.taxtmi.com/caselaws?id=155458 Section 38 of the Tamil Nadu General Sales Tax Act, 1959, as amended in 1986, allows revision petitions to be filed within ninety days and permits the High Court to admit a delayed petition only within a further forty-five days on sufficient cause shown. Read with section 29(2) of the Limitation Act, 1963, the proviso was treated as expressly excluding section 5 for delays beyond that outer limit. Authorities under different statutory schemes were considered inapplicable because they did not contain a similarly restricted condonation clause. The resulting position is that revision petitions filed after forty-five days beyond the prescribed period are not maintainable. en-us Mon, 21 Sep 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155458 Section 38 of the Tamil Nadu General Sales Tax Act, 1959, as amended in 1986, allows revision petitions to be filed within ninety days and permits the High Court to admit a delayed petition only within a further forty-five days on sufficient cause shown. Read with section 29(2) of the Limitation Act, 1963, the proviso was treated as expressly excluding section 5 for delays beyond that outer limit. Authorities under different statutory schemes were considered inapplicable because they did not contain a similarly restricted condonation clause. The resulting position is that revision petitions filed after forty-five days beyond the prescribed period are not maintainable. Case-Laws VAT and Sales Tax Mon, 21 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155458