https://www.taxtmi.com/caselaws?id=163255 Section 5 of the Limitation Act, 1963 cannot be invoked to extend the ninety-day period for a reference application under section 61 of the Bombay Sales Tax Act, 1959. The Act is treated as a self-contained fiscal code on limitation, and section 59 makes only sections 4 and 12 of the Limitation Act applicable to proceedings under sections 55, 57 and 61. The statutory scheme shows that the legislature intended limited condonation only where expressly provided, so the High Court cannot enlarge the prescribed period beyond that limited scope. en-us Fri, 02 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163255 Section 5 of the Limitation Act, 1963 cannot be invoked to extend the ninety-day period for a reference application under section 61 of the Bombay Sales Tax Act, 1959. The Act is treated as a self-contained fiscal code on limitation, and section 59 makes only sections 4 and 12 of the Limitation Act applicable to proceedings under sections 55, 57 and 61. The statutory scheme shows that the legislature intended limited condonation only where expressly provided, so the High Court cannot enlarge the prescribed period beyond that limited scope. Case-Laws VAT and Sales Tax Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163255