https://www.taxtmi.com/caselaws?id=160414 A special statute that fixes an outer limit for condonation of delay bars the Tribunal from extending that period by resort to the Limitation Act, 1963. The proviso was treated as an express restriction on jurisdiction, so delay beyond the statutory ceiling could not be condoned and the condonation petitions were not maintainable. On the second issue, condonation of delay was held to be procedural, so the governing law was the law in force on the date the revision petition was filed, not the law applicable when the original proceedings began. en-us Wed, 14 Jun 2000 00:00:00 +0530 Tue, 17 Dec 2013 16:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160414 A special statute that fixes an outer limit for condonation of delay bars the Tribunal from extending that period by resort to the Limitation Act, 1963. The proviso was treated as an express restriction on jurisdiction, so delay beyond the statutory ceiling could not be condoned and the condonation petitions were not maintainable. On the second issue, condonation of delay was held to be procedural, so the governing law was the law in force on the date the revision petition was filed, not the law applicable when the original proceedings began. Case-Laws VAT and Sales Tax Wed, 14 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160414