TaxTMI 
TaxTMI 
2017 (10) TMI 1064
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.... Kalaiyarasan, Adv., Mr. K J John And Co, AOR, Mr. Rabin Majumder, AOR, Mr. Abhishek Agarwal, Adv. JUDGMENT NAVIN SINHA, J. Leave granted. 2. A common question of law arising for consideration in both appeals is whether Section 5 of the Limitation Act, 1963 (hereinafter referred to as "the Limitation Act"), can be invoked to condone the prescribed period of 30 days, under Section 30(1) of the Recovery of Debts and Bankruptcy Act, 1993 (hereinafter referred as the "RDB Act"), for preferring an appeal before the Tribunal, against an order of the Recovery officer. 3. In view of the pure question of law involved, the facts of the case need not be elucidated. Suffice to observe that pursuant to a recovery certificate issued by the Tribunal ....
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....again would include the power for extension of the prescribed period. The scheme of the RDB Act does not exclude application of the Limitation Act to proceedings under it. Referring to Section 2(b) of the Act and reading the same in conjunction with Rule 2(c) of the Debt Recovery Tribunal (Procedure) Rules, 1993, (hereinafter referred to as "the Rules") it was urged that an "application" filed under Section 30(1) of the Act was also amenable to condonation under Section 24 of the RDB Act. Section 20(3) likewise provides for condoning delay beyond 45 days in preferring an appeal before the appellate tribunal. 6. Sh. Arvind P. Datar, learned senior counsel for the respondents, contended that the RDB Act was a complete Code by itself with reg....
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....tions by summary proceedings before a statutory Tribunal. Section 18 bars the jurisdiction of any court or other authority in such matters (except the Supreme Court/High Court under Articles 226 and 227 of the Constitution). Section 31 provides for transfer of pending cases from a Court to the Tribunal. The Act provides a complete procedure for institution of recovery proceedings, the method of its enforcement including the right to appeal. The RDB Act is undoubtedly a special law and a complete code by itself with regard to expeditious recovery of dues to banks and financial institutions. 10. The fact that the Tribunal may be vested with some of the powers as a Civil Court under the Code of Civil Procedure, regarding summoning and enforci....
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.... was preferred by the appellant herein under Section 90 of the Act not being a court, the Limitation Act, as such, had no applicability to the proceedings before him. But even in such a situation the relevant special statute may contain an express provision conferring on the appellate authority, such as the Collector, the power to extend the prescribed period of limitation on sufficient cause being shown by laying down that the provisions of Section 5 of the Limitation Act shall be applicable to such proceedings. Hence it becomes necessary to examine whether the Act contains any such provision entitling the Collector to invoke the provisions of Section 5 of the Limitation Act for condonation of the delay in the filing of the appeal..." 12.....
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....e Rules beyond what the Act provides for and limits. Had the intention been otherwise, nothing prevented the Legislature from providing so specifically. 13. A comparative study of Section 30, pre and post amendment in the year 2000, reveals that the deemed status of proceedings before the Recovery officer, as a Tribunal, stands denuded. Had the proceedings before the Recovery officer deemed to be before a Tribunal, entirely different considerations may have arisen. Old Section 30 before 2000 amendment Old Section 30 before 2000 amendment "S. 30 Orders of Recovery Officer to be deemed as orders of Tribunal- Notwithstanding anything contained in Section 29, an order made by the Recovery Officer in exercise of his powers under Sectio....