https://www.taxtmi.com/caselaws?id=387757 Section 5 of the Limitation Act, 1963 applies to revision proceedings under the Himachal Pradesh Value Added Tax Act, 2005 because Section 48 prescribes a 90-day limitation period but does not expressly exclude the Limitation Act. Applying Section 29(2), Sections 4 to 24 govern a special law unless excluded expressly or by necessary implication. The Act's scheme, including condonation power in other provisions, showed no such exclusion, so delay in filing the revision could be condoned. en-us Fri, 25 Oct 2019 00:00:00 +0530 Thu, 23 Jan 2020 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387757 Section 5 of the Limitation Act, 1963 applies to revision proceedings under the Himachal Pradesh Value Added Tax Act, 2005 because Section 48 prescribes a 90-day limitation period but does not expressly exclude the Limitation Act. Applying Section 29(2), Sections 4 to 24 govern a special law unless excluded expressly or by necessary implication. The Act's scheme, including condonation power in other provisions, showed no such exclusion, so delay in filing the revision could be condoned. Case-Laws VAT and Sales Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387757