https://www.taxtmi.com/caselaws?id=160531 Unless expressly excluded by the special statute, sections 4 to 24 of the Limitation Act, 1963 apply to proceedings under that law by virtue of section 29(2). On that basis, delay in filing an appeal under section 39 of the Haryana General Sales Tax Act, 1973 could be condoned, because the appellate authority and Tribunal had power to apply section 5 of the Limitation Act. A contrary view treating the appeal as incapable of condonation proceeded on an assumption that no such power existed, and dismissal of the appeal as time-barred was therefore legally unsustainable. en-us Sat, 26 Aug 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160531 Unless expressly excluded by the special statute, sections 4 to 24 of the Limitation Act, 1963 apply to proceedings under that law by virtue of section 29(2). On that basis, delay in filing an appeal under section 39 of the Haryana General Sales Tax Act, 1973 could be condoned, because the appellate authority and Tribunal had power to apply section 5 of the Limitation Act. A contrary view treating the appeal as incapable of condonation proceeded on an assumption that no such power existed, and dismissal of the appeal as time-barred was therefore legally unsustainable. Case-Laws VAT and Sales Tax Sat, 26 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160531