https://www.taxtmi.com/caselaws?id=161920 Section 5 of the Limitation Act was inapplicable because the Tribunal is not a court; the filing period was governed by section 8(2) of the West Bengal Taxation Tribunal Act, which allows an application within 60 days of the impugned order or action, with further time only on sufficient cause. An application challenging a seizure made under the West Bengal Sales Tax Act was filed long after expiry of that period, and the later recovery proceeding did not create a fresh cause of action against the seizure. In the absence of convincing grounds for delay, the application remained barred by limitation and was not admitted for hearing on merits. en-us Wed, 13 Aug 2003 00:00:00 +0530 Tue, 11 Feb 2014 12:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161920 Section 5 of the Limitation Act was inapplicable because the Tribunal is not a court; the filing period was governed by section 8(2) of the West Bengal Taxation Tribunal Act, which allows an application within 60 days of the impugned order or action, with further time only on sufficient cause. An application challenging a seizure made under the West Bengal Sales Tax Act was filed long after expiry of that period, and the later recovery proceeding did not create a fresh cause of action against the seizure. In the absence of convincing grounds for delay, the application remained barred by limitation and was not admitted for hearing on merits. Case-Laws VAT and Sales Tax Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161920