https://www.taxtmi.com/caselaws?id=287144 The Commissioner hearing an appeal under the Tamil Nadu Hindu Religious and Charitable Endowments Act is an statutory appellate authority, not a court, so the Limitation Act applies only where the special law expressly or by necessary implication extends it. Section 29(2) does not automatically bring the general limitation provisions to proceedings before statutory authorities or tribunals. On the Act's scheme, which provides its own limitation period, limited exclusion for certified-copy time, and a separate suo motu revisional power, delay in filing the appeal could not be condoned under Section 5 of the Limitation Act. en-us Fri, 03 May 2019 00:00:00 +0530 Wed, 09 Apr 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287144 The Commissioner hearing an appeal under the Tamil Nadu Hindu Religious and Charitable Endowments Act is an statutory appellate authority, not a court, so the Limitation Act applies only where the special law expressly or by necessary implication extends it. Section 29(2) does not automatically bring the general limitation provisions to proceedings before statutory authorities or tribunals. On the Act's scheme, which provides its own limitation period, limited exclusion for certified-copy time, and a separate suo motu revisional power, delay in filing the appeal could not be condoned under Section 5 of the Limitation Act. Case-Laws Indian Laws Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287144