https://www.taxtmi.com/caselaws?id=292245 Section 5 of the Limitation Act, 1963 was held inapplicable to a revision under Section 70 of the Meghalaya Value Added Tax Act, 2003 because the Act operates as a complete code on limitation and condonation. The Court noted that the Act expressly allows condonation in appeals under Sections 65, 68 and 69, but Section 70 fixes a sixty-day period for revision without conferring any power to admit a delayed filing. Section 110 applies only Sections 4 and 12 of the Limitation Act for computing limitation under Chapter X, so Section 5 could not be imported by implication. The condonation application was therefore not maintainable. en-us Tue, 28 Jan 2020 00:00:00 +0530 Sat, 27 Feb 2021 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292245 Section 5 of the Limitation Act, 1963 was held inapplicable to a revision under Section 70 of the Meghalaya Value Added Tax Act, 2003 because the Act operates as a complete code on limitation and condonation. The Court noted that the Act expressly allows condonation in appeals under Sections 65, 68 and 69, but Section 70 fixes a sixty-day period for revision without conferring any power to admit a delayed filing. Section 110 applies only Sections 4 and 12 of the Limitation Act for computing limitation under Chapter X, so Section 5 could not be imported by implication. The condonation application was therefore not maintainable. Case-Laws VAT and Sales Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292245