https://www.taxtmi.com/caselaws?id=365127 Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 prescribes a 90-day period for revision to the High Court and contains no express or implied power to extend time. Treating the Act as a complete code, the Court applied the principle that where a special statute fixes limitation without providing for condonation, Section 5 of the Limitation Act, 1963 is excluded by necessary implication. General limitation law cannot be invoked to enlarge the special statutory period, and no inherent power can be read into the Act to condone delay in revision petitions. en-us Mon, 18 Jun 2018 00:00:00 +0530 Thu, 10 Jan 2019 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365127 Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 prescribes a 90-day period for revision to the High Court and contains no express or implied power to extend time. Treating the Act as a complete code, the Court applied the principle that where a special statute fixes limitation without providing for condonation, Section 5 of the Limitation Act, 1963 is excluded by necessary implication. General limitation law cannot be invoked to enlarge the special statutory period, and no inherent power can be read into the Act to condone delay in revision petitions. Case-Laws VAT and Sales Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365127