https://www.taxtmi.com/caselaws?id=161834 Section 19 of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a self-contained appellate scheme that limits condonation of delay to a further thirty days. The Court held that section 5 read with section 29(2) of the Limitation Act, 1963 cannot be used to enlarge that period, because doing so would defeat the amended proviso and revive the wider discretion the Legislature had removed. The scheme, object and language of the special Act showed an intention to exclude the unrestricted operation of sections 4 to 24 of the Limitation Act, and the refusal to condone delay was upheld. en-us Thu, 20 Jan 2005 00:00:00 +0530 Fri, 07 Feb 2014 17:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161834 Section 19 of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a self-contained appellate scheme that limits condonation of delay to a further thirty days. The Court held that section 5 read with section 29(2) of the Limitation Act, 1963 cannot be used to enlarge that period, because doing so would defeat the amended proviso and revive the wider discretion the Legislature had removed. The scheme, object and language of the special Act showed an intention to exclude the unrestricted operation of sections 4 to 24 of the Limitation Act, and the refusal to condone delay was upheld. Case-Laws VAT and Sales Tax Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161834