https://www.taxtmi.com/caselaws?id=164585 Delay in filing a High Court appeal under section 68(2)(a) of the Punjab Value Added Tax Act, 2005 could not be extended by section 5 of the Limitation Act, 1963. The Act provided a specific limitation scheme and express condonation powers at earlier appellate stages, but no comparable provision for the High Court appeal. On that statutory structure, the special Act was treated as a complete code for limitation purposes, so the general condonation power under the Limitation Act was excluded. The appeals were therefore time-barred. en-us Mon, 21 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164585 Delay in filing a High Court appeal under section 68(2)(a) of the Punjab Value Added Tax Act, 2005 could not be extended by section 5 of the Limitation Act, 1963. The Act provided a specific limitation scheme and express condonation powers at earlier appellate stages, but no comparable provision for the High Court appeal. On that statutory structure, the special Act was treated as a complete code for limitation purposes, so the general condonation power under the Limitation Act was excluded. The appeals were therefore time-barred. Case-Laws VAT and Sales Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164585