https://www.taxtmi.com/caselaws?id=354262 Where a special fiscal statute prescribes a fixed limitation period and only a limited power to condone delay, Section 5 of the Limitation Act cannot be used to extend condonation beyond the outer limit set by the special law. The analysis applies Section 29(2) of the Limitation Act on the basis that it yields to an express exclusion in the special statute. On that reasoning, delay beyond the extendable period under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 was not condonable, and the condonation applications were dismissed with the revisions rejected. en-us Wed, 22 Nov 2017 00:00:00 +0530 Sat, 20 Jan 2018 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354262 Where a special fiscal statute prescribes a fixed limitation period and only a limited power to condone delay, Section 5 of the Limitation Act cannot be used to extend condonation beyond the outer limit set by the special law. The analysis applies Section 29(2) of the Limitation Act on the basis that it yields to an express exclusion in the special statute. On that reasoning, delay beyond the extendable period under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 was not condonable, and the condonation applications were dismissed with the revisions rejected. Case-Laws VAT and Sales Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354262