https://www.taxtmi.com/caselaws?id=349909 Section 5 of the Limitation Act, 1963 does not extend to appeals under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993 against an order of the Recovery Officer. The special statute is treated as a complete code for recovery proceedings, and its limitation scheme applies only where the Act expressly incorporates it. While condonation of delay is specifically provided for appeals under Section 20(3) before the Appellate Tribunal, no equivalent power is conferred for Section 30(1) appeals before the Tribunal. Procedural rules cannot create a condonation power that the parent Act withholds, so delay beyond 30 days cannot be condoned. en-us Tue, 24 Oct 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349909 Section 5 of the Limitation Act, 1963 does not extend to appeals under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993 against an order of the Recovery Officer. The special statute is treated as a complete code for recovery proceedings, and its limitation scheme applies only where the Act expressly incorporates it. While condonation of delay is specifically provided for appeals under Section 20(3) before the Appellate Tribunal, no equivalent power is conferred for Section 30(1) appeals before the Tribunal. Procedural rules cannot create a condonation power that the parent Act withholds, so delay beyond 30 days cannot be condoned. Case-Laws Indian Laws Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349909