https://www.taxtmi.com/caselaws?id=163530 Section 5 of the Limitation Act, 1963 does not apply to revision proceedings under section 47 of the Delhi Sales Tax Act, 1975 because section 62(2) confines limitation computation to sections 4 and 12 only. The special statute therefore excludes any broader condonation power by implication, and the revisional authority, being a quasi-judicial tribunal, has no jurisdiction to condone delay beyond what the Act expressly permits. Rule 36(4) of the Delhi Sales Tax Rules, 1975, read with rule 39, governs condonation in appeals but does not extend that power to revisions where the parent Act withholds it. en-us Mon, 20 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163530 Section 5 of the Limitation Act, 1963 does not apply to revision proceedings under section 47 of the Delhi Sales Tax Act, 1975 because section 62(2) confines limitation computation to sections 4 and 12 only. The special statute therefore excludes any broader condonation power by implication, and the revisional authority, being a quasi-judicial tribunal, has no jurisdiction to condone delay beyond what the Act expressly permits. Rule 36(4) of the Delhi Sales Tax Rules, 1975, read with rule 39, governs condonation in appeals but does not extend that power to revisions where the parent Act withholds it. Case-Laws VAT and Sales Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163530