2000 (6) TMI 782

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....RAJ, J. (Chairman).-All these petitions have been filed by the Revenue seeking to excuse the delay of 205 days in filing a tax revision case in T.C. M.P. No. 288 of 1999 and in all other cases to excuse the delay of 195 days in filing tax revision cases. In T.C.M.P. No. 288 of 1999 there is no appearance for the respondent. All these cases are taken up and a common order is passed because the i....

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....f 90 days. Inasmuch as the Act itself fixes an outer-limit for excusing the delay up to 90 days, the Special Tribunal cannot excuse the delay beyond 90 days. Therefore, it is prayed that these petitions deserve to be dismissed. The same ratio applies to the tax revision case filed by the Revenue in T.C.M.P. No. 288 of 1999. 2.. We have examined the issue in detail with reference to decisions....

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.... 76 of 1986, can be said to be an express exclusion of section 5 of the Limitation Act?" Proceeding further the Madras High Court held that the proviso in the Tamil Nadu General Sales Tax Act is an express provision relating to condonation of delay up to 45 days only at the relevant time. Accordingly, the Madras High Court held that the proviso in section 38 of the Tamil Nadu General Sales Tax Act....