https://www.taxtmi.com/caselaws?id=164458 Delay in filing applications for benefit under the compounding scheme in section 7D of the U.P. Trade Tax Act could not be condoned by invoking section 5 of the Limitation Act. The scheme prescribed a fixed filing period and only a limited further period on payment of late fee and interest; the applications were filed even beyond that extended period. As the governing statute did not incorporate the Limitation Act, the principle of condonation of delay was inapplicable. The challenge to rejection of the compounding applications therefore failed, and the issue was treated as covered by binding precedent of the same Court. en-us Mon, 05 Oct 2009 00:00:00 +0530 Thu, 24 Apr 2014 16:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164458 Delay in filing applications for benefit under the compounding scheme in section 7D of the U.P. Trade Tax Act could not be condoned by invoking section 5 of the Limitation Act. The scheme prescribed a fixed filing period and only a limited further period on payment of late fee and interest; the applications were filed even beyond that extended period. As the governing statute did not incorporate the Limitation Act, the principle of condonation of delay was inapplicable. The challenge to rejection of the compounding applications therefore failed, and the issue was treated as covered by binding precedent of the same Court. Case-Laws VAT and Sales Tax Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164458