https://www.taxtmi.com/caselaws?id=156005 Delay in an application under section 7(1)(b) of the West Bengal Taxation Tribunal Act was held condonable under section 5 of the Limitation Act, 1963 because section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 did not expressly exclude the Limitation Act. The Tribunal applied section 29 of the Limitation Act and accepted that, in the absence of express exclusion by the special law, sections 4 to 24 remain applicable. An uncontroverted medical certificate supported the explanation for the late filing, and the delay was therefore condoned and the application admitted. en-us Thu, 13 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 17:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156005 Delay in an application under section 7(1)(b) of the West Bengal Taxation Tribunal Act was held condonable under section 5 of the Limitation Act, 1963 because section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 did not expressly exclude the Limitation Act. The Tribunal applied section 29 of the Limitation Act and accepted that, in the absence of express exclusion by the special law, sections 4 to 24 remain applicable. An uncontroverted medical certificate supported the explanation for the late filing, and the delay was therefore condoned and the application admitted. Case-Laws VAT and Sales Tax Thu, 13 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156005