https://www.taxtmi.com/caselaws?id=260573 A special statute prescribing a 45-day appeal period with condonation only for a further 15 days excludes the general condonation power under the Limitation Act. Once the legislature fixes an express outer limit, the appellate authority cannot extend time beyond that limit, because Section 5 would nullify the statutory restriction. The text also states that writ jurisdiction under Articles 226/227 cannot be used to enlarge a time-barred appeal or direct merits hearing contrary to the limitation scheme. The stated effect is that the appeal remained barred by limitation and the contrary earlier view was overruled. en-us Tue, 30 Sep 2014 00:00:00 +0530 Wed, 10 Feb 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260573 A special statute prescribing a 45-day appeal period with condonation only for a further 15 days excludes the general condonation power under the Limitation Act. Once the legislature fixes an express outer limit, the appellate authority cannot extend time beyond that limit, because Section 5 would nullify the statutory restriction. The text also states that writ jurisdiction under Articles 226/227 cannot be used to enlarge a time-barred appeal or direct merits hearing contrary to the limitation scheme. The stated effect is that the appeal remained barred by limitation and the contrary earlier view was overruled. Case-Laws Companies Law Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260573