https://www.taxtmi.com/caselaws?id=164433 A special tax statute prescribing a fixed 60-day period for making a reference to the High Court cannot have that period enlarged by invoking section 5 of the Limitation Act where the statute contains no express enabling provision for extension. The Court applied the principle that, in such special legislation, the general power of condonation is excluded once the prescribed limit expires. On that basis, delay beyond the statutory period was not condonable, the reference was held incompetent, and the consequent writ petition challenging the condonation order succeeded. en-us Tue, 03 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164433 A special tax statute prescribing a fixed 60-day period for making a reference to the High Court cannot have that period enlarged by invoking section 5 of the Limitation Act where the statute contains no express enabling provision for extension. The Court applied the principle that, in such special legislation, the general power of condonation is excluded once the prescribed limit expires. On that basis, delay beyond the statutory period was not condonable, the reference was held incompetent, and the consequent writ petition challenging the condonation order succeeded. Case-Laws VAT and Sales Tax Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164433