https://www.taxtmi.com/caselaws?id=158057 Section 5 of the Limitation Act, 1963 does not apply to an application under section 30 of the U.P. Sales Tax Act, 1948 seeking to set aside an ex parte assessment, because the Sales Tax Officer is an executive authority and the statute contains no express condonation provision for that remedy. The text also states that payment of admitted tax by cheque is not invalid merely because bank commission reduced the amount credited to the Government account, where the relevant rules treat the net credited sum as the deposited amount and the department accepted the cheque without objection. The stated legal effect is that delay under section 30 could not be condoned under section 5, while the cheque-based deposit remained valid. en-us Fri, 23 Sep 1994 00:00:00 +0530 Tue, 15 Oct 2013 17:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158057 Section 5 of the Limitation Act, 1963 does not apply to an application under section 30 of the U.P. Sales Tax Act, 1948 seeking to set aside an ex parte assessment, because the Sales Tax Officer is an executive authority and the statute contains no express condonation provision for that remedy. The text also states that payment of admitted tax by cheque is not invalid merely because bank commission reduced the amount credited to the Government account, where the relevant rules treat the net credited sum as the deposited amount and the department accepted the cheque without objection. The stated legal effect is that delay under section 30 could not be condoned under section 5, while the cheque-based deposit remained valid. Case-Laws VAT and Sales Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158057