https://www.taxtmi.com/caselaws?id=47518 A special limitation regime under the Delhi Sales Tax Act, 1975 governed reference applications under Section 45(1): filing was allowed within sixty days, with a further extension of up to thirty days on sufficient cause. Section 62(2) only made Sections 4 and 12 of the Limitation Act, 1963 applicable for computing time and did not import Section 5 to condone delay beyond the statutory outer limit. The statutory scheme was treated as an express exclusion of general condonation powers after expiry of the maximum period. The Tribunal's rejection of the time-barred reference application was therefore upheld. en-us Fri, 21 May 2004 00:00:00 +0530 Wed, 12 Feb 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47518 A special limitation regime under the Delhi Sales Tax Act, 1975 governed reference applications under Section 45(1): filing was allowed within sixty days, with a further extension of up to thirty days on sufficient cause. Section 62(2) only made Sections 4 and 12 of the Limitation Act, 1963 applicable for computing time and did not import Section 5 to condone delay beyond the statutory outer limit. The statutory scheme was treated as an express exclusion of general condonation powers after expiry of the maximum period. The Tribunal's rejection of the time-barred reference application was therefore upheld. Case-Laws VAT and Sales Tax Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47518