https://www.taxtmi.com/caselaws?id=353722 Section 38 of the Tamil Nadu General Sales Tax Act, 1959 prescribed a fixed limitation period for tax case revisions and allowed condonation only within the further period expressly provided. The court applied the settled rule that, where a special law sets an outer limit for delay, the general power under Section 5 of the Limitation Act, 1963 cannot extend time beyond that limit. It also noted that Article 226 or Section 29(2) of the Limitation Act cannot be used to bypass the statutory scheme. Delay beyond the extended period was therefore not condonable, and the revisions were not entertainable on merits. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 11 Jan 2018 07:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353722 Section 38 of the Tamil Nadu General Sales Tax Act, 1959 prescribed a fixed limitation period for tax case revisions and allowed condonation only within the further period expressly provided. The court applied the settled rule that, where a special law sets an outer limit for delay, the general power under Section 5 of the Limitation Act, 1963 cannot extend time beyond that limit. It also noted that Article 226 or Section 29(2) of the Limitation Act cannot be used to bypass the statutory scheme. Delay beyond the extended period was therefore not condonable, and the revisions were not entertainable on merits. Case-Laws VAT and Sales Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353722