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    <title>1996 (2) TMI 538 - Supreme Court</title>
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    <description>The Collector dealing with a reference application under Section 18 of the Land Acquisition Act, 1894 acts as a statutory authority and not as a court. As a result, Section 5 of the Limitation Act, 1963 does not apply to extend the time for making an application under Section 18(1). The special limitation in the proviso to Section 18(2) governs the reference request, and a local amendment treating the Collector as a court for limited revisional purposes does not alter that position. Delay beyond the prescribed period is therefore not condonable.</description>
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    <pubDate>Fri, 09 Feb 1996 00:00:00 +0530</pubDate>
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      <title>1996 (2) TMI 538 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=169617</link>
      <description>The Collector dealing with a reference application under Section 18 of the Land Acquisition Act, 1894 acts as a statutory authority and not as a court. As a result, Section 5 of the Limitation Act, 1963 does not apply to extend the time for making an application under Section 18(1). The special limitation in the proviso to Section 18(2) governs the reference request, and a local amendment treating the Collector as a court for limited revisional purposes does not alter that position. Delay beyond the prescribed period is therefore not condonable.</description>
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      <pubDate>Fri, 09 Feb 1996 00:00:00 +0530</pubDate>
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