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    <title>2015 (8) TMI 1106 - Supreme Court</title>
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    <description>Where a special statute prescribes its own limitation period but does not expressly exclude the Limitation Act, 1963, Section 5 applies through Section 29(2). On that basis, revisions filed under Section 19 of the Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983 can seek condonation of delay. The earlier view treating such revisions as automatically time-barred was found unsustainable because it overlooked the absence of an exclusionary clause and the general applicability of Sections 4 to 24 of the Limitation Act. The delay was therefore liable to be condoned, and the matter proceeded for consideration on merits.</description>
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      <title>2015 (8) TMI 1106 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=263189</link>
      <description>Where a special statute prescribes its own limitation period but does not expressly exclude the Limitation Act, 1963, Section 5 applies through Section 29(2). On that basis, revisions filed under Section 19 of the Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983 can seek condonation of delay. The earlier view treating such revisions as automatically time-barred was found unsustainable because it overlooked the absence of an exclusionary clause and the general applicability of Sections 4 to 24 of the Limitation Act. The delay was therefore liable to be condoned, and the matter proceeded for consideration on merits.</description>
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