https://www.taxtmi.com/caselaws?id=159356 Section 5 of the Limitation Act, 1963 did not apply to appeals before the Collector under section 90 of the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950 as originally enacted, because the Collector was not a court and the special statute then incorporated only the Limitation Act provisions relating to computation of limitation. Section 5 operates to excuse delay after limitation is computed, so it could not be invoked under the pre-amendment text. The later express incorporation of section 5 was held to be prospective, not clarificatory. The Collector therefore had no jurisdiction to condone delay under section 5. en-us Wed, 10 Jul 1985 00:00:00 +0530 Mon, 22 Dec 2014 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159356 Section 5 of the Limitation Act, 1963 did not apply to appeals before the Collector under section 90 of the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950 as originally enacted, because the Collector was not a court and the special statute then incorporated only the Limitation Act provisions relating to computation of limitation. Section 5 operates to excuse delay after limitation is computed, so it could not be invoked under the pre-amendment text. The later express incorporation of section 5 was held to be prospective, not clarificatory. The Collector therefore had no jurisdiction to condone delay under section 5. Case-Laws Indian Laws Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159356