https://www.taxtmi.com/caselaws?id=327667 Section 5 of the Limitation Act, 1963 does not apply to a revision under section 81(1) of the Assam Value Added Tax Act, 2003, because the special statute makes only sections 4 and 12 of the Limitation Act applicable for computing limitation. The Act was treated as a complete code for revisional remedies and time limits, and the omission of section 5 was taken as deliberate. As a result, delay beyond the statutory sixty-day period cannot be condoned by resort to section 29(2) of the Limitation Act, and delay-condonation applications in such revisions are not maintainable. en-us Thu, 07 Apr 2016 00:00:00 +0530 Fri, 24 Mar 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327667 Section 5 of the Limitation Act, 1963 does not apply to a revision under section 81(1) of the Assam Value Added Tax Act, 2003, because the special statute makes only sections 4 and 12 of the Limitation Act applicable for computing limitation. The Act was treated as a complete code for revisional remedies and time limits, and the omission of section 5 was taken as deliberate. As a result, delay beyond the statutory sixty-day period cannot be condoned by resort to section 29(2) of the Limitation Act, and delay-condonation applications in such revisions are not maintainable. Case-Laws VAT and Sales Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327667