https://www.taxtmi.com/caselaws?id=167666 A special limitation scheme under section 22(2) of the Karnataka Sales Tax Act, 1957 governs second appeals to the Karnataka Appellate Tribunal by prescribing sixty days for filing and permitting condonation only up to a further one hundred and eighty days on sufficient cause. Once that outer limit expires, the Tribunal has no jurisdiction to entertain the appeal. In this statutory framework, the general condonation power under section 5 of the Limitation Act, 1963 is excluded by implication, because the legislature has fixed a maximum condonable period and the appellate authority cannot enlarge it by implication. en-us Tue, 26 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167666 A special limitation scheme under section 22(2) of the Karnataka Sales Tax Act, 1957 governs second appeals to the Karnataka Appellate Tribunal by prescribing sixty days for filing and permitting condonation only up to a further one hundred and eighty days on sufficient cause. Once that outer limit expires, the Tribunal has no jurisdiction to entertain the appeal. In this statutory framework, the general condonation power under section 5 of the Limitation Act, 1963 is excluded by implication, because the legislature has fixed a maximum condonable period and the appellate authority cannot enlarge it by implication. Case-Laws VAT and Sales Tax Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167666