https://www.taxtmi.com/caselaws?id=164399 Revisional applications under the Assam General Sales Tax Act, 1993 are subject to a strict 90-day limitation from the end of the financial year in which the order is made. The statute gives the revisional authority no power to condone delay, and the limitation scheme operates as an express exclusion of section 5 of the Limitation Act, 1963 under section 29(2). That statutory bar cannot be overridden by invoking writ jurisdiction under Article 226 to compel condonation contrary to the Act. The delay therefore could not be condoned, and no writ direction was available to bypass the limitation period. en-us Wed, 02 Jun 2010 00:00:00 +0530 Mon, 06 Oct 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164399 Revisional applications under the Assam General Sales Tax Act, 1993 are subject to a strict 90-day limitation from the end of the financial year in which the order is made. The statute gives the revisional authority no power to condone delay, and the limitation scheme operates as an express exclusion of section 5 of the Limitation Act, 1963 under section 29(2). That statutory bar cannot be overridden by invoking writ jurisdiction under Article 226 to compel condonation contrary to the Act. The delay therefore could not be condoned, and no writ direction was available to bypass the limitation period. Case-Laws VAT and Sales Tax Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164399