https://www.taxtmi.com/caselaws?id=157327 The prescribed limitation period for a review application does not, by itself, exclude Section 5 of the Limitation Act. Unless the governing statute expressly bars condonation, delay may be excused on sufficient cause being shown. Applying that principle, the Tribunal's reliance on the connected litigation and procedural sequence as sufficient cause was upheld, and its competence to entertain the condonation application was recognised. The delay in filing the review application was therefore validly condoned, and the revision was found to lack merit. en-us Sat, 22 Jun 1991 00:00:00 +0530 Fri, 04 Oct 2013 12:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157327 The prescribed limitation period for a review application does not, by itself, exclude Section 5 of the Limitation Act. Unless the governing statute expressly bars condonation, delay may be excused on sufficient cause being shown. Applying that principle, the Tribunal's reliance on the connected litigation and procedural sequence as sufficient cause was upheld, and its competence to entertain the condonation application was recognised. The delay in filing the review application was therefore validly condoned, and the revision was found to lack merit. Case-Laws VAT and Sales Tax Sat, 22 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157327