https://www.taxtmi.com/caselaws?id=337250 Section 5 of the Limitation Act, 1963 is excluded by necessary implication where a special tax statute expressly makes only selected limitation provisions applicable and shows an intention to operate as a complete code. Under the Assam Value Added Tax Act, 2003, Section 84 applies only Sections 4 and 12 of the Limitation Act for limitation computation, so the broader condonation power in Section 5 cannot be invoked for a revision petition under Section 81. The special enactment therefore limits recourse to the Limitation Act, and delay in filing revision cannot be condoned under Section 5. en-us Wed, 04 Jan 2017 00:00:00 +0530 Thu, 31 Oct 2019 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337250 Section 5 of the Limitation Act, 1963 is excluded by necessary implication where a special tax statute expressly makes only selected limitation provisions applicable and shows an intention to operate as a complete code. Under the Assam Value Added Tax Act, 2003, Section 84 applies only Sections 4 and 12 of the Limitation Act for limitation computation, so the broader condonation power in Section 5 cannot be invoked for a revision petition under Section 81. The special enactment therefore limits recourse to the Limitation Act, and delay in filing revision cannot be condoned under Section 5. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337250