https://www.taxtmi.com/caselaws?id=160548 Section 5 of the Limitation Act applies to sales tax appellate proceedings where the Haryana General Sales Tax Act does not exclude it, so the Sales Tax Tribunal had power to condone delay under section 39(2). The explanation that the certified copy was received by counsel but not communicated to the appellant in time showed that the delay was attributable to counsel, not the litigant, and constituted sufficient cause. The dismissal of the appeal as time-barred could not stand, and the appeal was restored for decision in accordance with law. en-us Wed, 10 May 2000 00:00:00 +0530 Thu, 19 Dec 2013 18:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160548 Section 5 of the Limitation Act applies to sales tax appellate proceedings where the Haryana General Sales Tax Act does not exclude it, so the Sales Tax Tribunal had power to condone delay under section 39(2). The explanation that the certified copy was received by counsel but not communicated to the appellant in time showed that the delay was attributable to counsel, not the litigant, and constituted sufficient cause. The dismissal of the appeal as time-barred could not stand, and the appeal was restored for decision in accordance with law. Case-Laws VAT and Sales Tax Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160548