TaxTMI 
TaxTMI 
2019 (5) TMI 1752
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....his Ambalam right. The Joint Commissioner of Hindu Religious & charitable endowment Board after holding an inquiry passed an order dated 21.12.2010 holding that appellant to be entitled for Ambalam Right and to receive first respect as an Ambalam in the village, Tirupathartalu, Shiv Gangi District, Tamil Nadu. 2.2 Two writ petitions were filed in the High Court challenging the order dated 31.12.2010 being W.P.M.D. No. 14382 of 2011 filed by Radha Krishnan and W.P. No.185 of 2012 filed by Madhavan. Both the writ petitions were dismissed by the High Court vide its judgment dated 10.01.2012. A W.P.M.D. No. 379 of 2012 was filed by one Laxmanan in which initially an interim order dated 12.01.2012 was passed. The third respondent P.R. Ramanathan filed an appeal No.2007 OF 2012 against the order dated 31.12.2010 passed by Joint Commissioner. The appeal filed by third respondent was under Section 69 of Act, 1959. W.P.M.D. No.3379 of 2013 was filed by P.R. Ramanathan, third respondent, seeking a direction to decide his statutory appeal filed under Section 69 of Act 1959. The High Court vide its judgment and order dated 07.03.2013 directed the commissioner to dispose of the appeal expedit....
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....ioner being not a Court, there was no applicability of Section 5 of the Limitation Act. 5. He further submits that by virtue of Section 115 of Act 1959, the only provision of the Limitation Act which has been made applicable is that the time requisite for obtaining certified copy of order or decree shall be excluded. He submits that specifically applying provisions of Section 12(2) of Limitation Act, indicates that other provisions have not been made applicable to the Act 1959. He submits that in event the limitation Act was to be applicable to the proceeding of appeal under 1959 Act, there was no occasion of Section 115 of Act 1959. Limitation Act has been applied only to the extent as mentioned in Section 115, other provisions are not applicable. 6. Learned counsel for the respondent refuting the submissions of learned counsel for the appellant submits that although Commissioner is not a Court as defined in Act 1959, but it is a court for the purposes of Section 5 of the Limitation Act. Relying on Section 110, he submits that procedure provided for hearing of appeal is as nearly as may be in accordance with the procedure under the Code of Civil Procedure, 1908 to the trial of s....
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....urisdiction over the area in which the math or temple is situated, or if there is no such Court, the District Court having such jurisdiction; (iii) in relation to a specific endowment attached to a math or temple, the Court which would have jurisdiction as aforesaid in relation to the math or temple; (iv) in relation to a specific endowment attached to two or more maths or temples, any Court which would have jurisdiction as aforesaid in relation to either or any of such maths or temples;" 11. Section 8 of the Act, 1959 enumerates the authorities under the Act. Section 8 is as follows:- "Section 8.Authorities under the Act.- There shall be the following classes of authorities under this Act, namely.- (a) The Commissioner; (aa)Additional Commissioner; (b) Joint Commissioner; (c) Deputy Commissioners; and (d) Assistant Commissioners." 12. Section 9(1) provides that the Government shall appoint the Commissioner as it may think fit. Section 9(2) provides various modes of appointment to the post of Commissioner. 13. The definition of the Court refers to the Civil Court constituted by Legislature in the State for administration of justice. The conventional definition of....
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....of the foregoing sections of this chapter, may within sixty days from the date of the publication of the order or of the receipt thereof by him as the case may be, appeal to the Commissioner and the Commissioner may pass such order thereon as he thinks fit. (2) Any order passed by [the Joint Commissioner or the Deputy Commissioner, as the case may be], in respect of which no appeal has been preferred within the period specified in sub-section (1) may be revised by the Commissioner suo motu and the Commissioner may call for and examine the records of the proceedings as to satisfy himself as to the regularity of such proceedings or the correctness, legality or propriety of any decision or order passed by 1[the Joint Commissioner or the Deputy Commissioner, as the case may be]. Any such order passed by the Commissioner in respect of an order passed by [the Joint Commissioner or the Deputy Commissioner, as the case may be], shall be deemed to have been passed by the Commissioner on an appeal preferred to him under sub-section (1). (3) Any order passed by the Commissioner on such appeal against which no suit lies to the Court under the next succeeding section or in which no suit has....
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....ssioner of Labour(Appeals) dated 01.09.1987 was challenged in this Court which too are rejected. It was thereafter appellant instituted a regular suit in the City Civil Court where the question came for consideration regarding applicability of Section 14 of Limitation Act. In the above case in paragraph 3 the issue was noted to the following effect: "3. In order to bring a suit within the period of limitation, the appellant claimed benefit of Section 14 of the Limitation Act on the ground that he had represented to the Local Board and, thereafter, filed an appeal under Section 41(2) of the Tamil Nadu Shops and Establishments Act, 1947 and was, therefore, prosecuting "civil proceedings" in a court with due diligence. It is claimed that the entire period during which those proceedings were pending has to be excluded and if this is done, the suit will be well within limitation." 19. In the above context, this Court in paragraphs 12 to 15 laid down following: "12. It will be noticed that Section 14 of the Limitation Act does not speak of a "civil court" but speaks only of a "court". It is not necessary that the court spoken of in Section 14 should be a "civil court". Any authority....
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....es Tax Act, 1948 was not a court within the meaning of Section 195 of the Code of Criminal Procedure although he is required to perform certain quasi-judicial functions. The decision in Jagannath Prasad case it seems, was not brought to the notice of the High Court. In view of these pronouncements of this Court, there is no room for argument that the Appellate Authority and the Judge (Revisions) Sales tax exercising jurisdiction under the Sales Tax Act, are "courts". They are merely Administrative Tribunals and "not courts". Section 14, Limitation Act, therefore, does not, in terms apply to proceedings before such tribunals." 21. There being three-Judge Bench judgment having held that appellate authority under U.P. Sales Tax Act is not a Court, we are not persuaded to follow the judgment of two-Judge Bench in P Sarthy (supra). 22. Both the above questions being inter-connected are taken together. The main question to be answered in this appeal is as to; whether the Commissioner while hearing appeal under Section 69 of the Act, 1959 is entitled to condone the delay in filing an appeal by applying the provision of Section 5 of the Limitation Act, 1963? Whether on the strength of Se....
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....ng with due diligence another civil proceeding, whether in a court of first instance or of the appeal or revision, against the defendant shall be excluded, where the proceeding relates to the same matter in issue and is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it. (2) In computing the period of limitation for any application, the time during which the applicant has been prosecuting with due diligence another civil proceeding, whether in a court of first instance or of appeal or revision, against the same party for the same relief shall be excluded, where such proceeding is prosecuted in good faith in a count of first instance or of appeal or revision, against the same party for the same relief shall be excluded, where such proceeding is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it. (3) Notwithstanding anything contained in rule 2 of Order XXIII of the Code of Civil Procedure, 1908 (5 of 1908), the provisions of sub-section (1) shall apply in relation to a fresh suit instituted on permission granted by the cour....
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....ecial or local law prescribes for any suit, appeal or application a period of limitation different from the period prescribed by the Schedule, the provisions of Section 3 shall apply as if such period were the period prescribed by the Schedule and for the purpose of determining any period of limitation and the provisions contained in Sections 4 to 21 (inclusive) shall apply only in so far as, and to the extent to which, they are not expressly excluded by such special or local law. Whether prescription of appeal of limitation of any suit or application in any special or local law relates to suit, application or appeal to be filed in Court or it may refer to statutory authorities and tribunals also, is the question to be answered. Different special or local laws have been enacted by Legislature covering different subjects, different rights and liabilities, methodology of establishing, determining rights and liabilities and remedies provided therein. Special or local law may also provide remedy by institution of suits, appeals and applications in the Courts, i.e., civil court and to its normal hierarchy and also create special forum for determining rights and liabilities and provide r....
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....pt the submission made that this article will apply even to applications made to an Industrial Tribunal or a Labour Court............" 26. A three-Judge Bench of this Court in Nityananda, M. Joshi and others. vs. Life Insurance Corporation of India and others, (1965) 2 SCC 199, had occasion to consider the applicability of Article 137 of the Limitation Act to an application filed under Section 33(c)(1) and (2) of the Industrial Disputes Act, 1947 before the Labour Court. Three-Jude bench categorically held that the scheme of the Limitation Act is that it only deals with application to Courts, and the Labour Court is not a Court within Limitation Act, 1963. Following was laid down in paragraph 3: "3. In our view Article 137 only contemplates applications to Courts. In the Third Division of the Schedule to the Limitation Act, 1963 all the other applications mentioned in the various articles are applications filed in a court. Further Section 4 of the Limitation Act, 1963, provides for the contingency when the prescribed period for any application expires on a holiday and the only contingency contemplated is "when the court is closed." Again under Section 5 it is only a court which ....
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....rt in paragraphs 9 and 24: "9...............In view of these pronouncements of this Court, there is no room for argument that the Appellate Authority and the Judge (Revisions) Sales tax exercising jurisdiction under the Sales Tax Act, are "courts". They are merely Administrative Tribunals and "not courts". Section 14, Limitation Act, therefore, does not, in terms apply to proceedings before such tribunals........." 24. For all the reasons aforesaid, we are of the opinion that the object, the scheme and language of Section 10 of the Sales Tax Act do not permit the invocation of Section 14(2) of the Limitation Act, either in terms, or in principle, for excluding the time spent in prosecuting proceedings for setting aside the dismissal of appeals in default, from computation of the period of limitation prescribed for filing a revision under the Sales Tax Act. Accordingly, we answer the question referred, in the negative." 29. In The Kerala State Electricity Board, Trivandrum vs. T.P. Kunhaliumma, (1976) 4 SCC 634, this Court had occasion to consider applicability of Article 137 of Limitation Act, application filed under Section 16 of the Telegraphs Act, 1885. This Court in the ab....
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....on Act are applications to a Court but in the above cases the Court did not refer to Section 29(2) of the Limitation Act. 31. A two-Judge Bench judgment of this Court in Sakuru vs. Tanaji, 1985(3) SCC 590, needs to be noticed. In the above case the question was as to whether delay in filing appeal before Court under Section 19 is condonable under Section 5 of Limitation Act, 1963. This Court held that the provisions of Limitation Act, 1963 apply only to proceedings in 'courts' and not to appeals or applications before bodies other than courts such as quasi-judicial tribunals or executive authorities, notwithstanding the fact that such bodies or authorities may be vested with certain specified powers conferred on courts under the Codes of Civil or Criminal Procedure. In paragraph 3 following has been laid down: "3. After hearing both sides we have unhesitatingly come to the conclusion that there is no substance in this appeal and that the view taken by the Division Bench in Venkaiah case1 is perfectly correct and sound. It is well settled by the decisions of this Court in town Municipal Council v. Presiding Officer, Labour Court, Nityananda M. Joshi v. Life Insurance Corporation ....
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....lector, the provisions of the Limitation Act relating to "computation of the period of limitation". The provisions relating to computation of the period of limitation are contained in Sections 12 to 24 included in Part III of the Limitation Act, 1963. Section 5 is not a provision dealing with "computation of the period of limitation". It is only after the process of computation is completed and it is found that an appeal or application has been filed after the expiry of the prescribed period that the question of extension of the period under Section 5 can arise. We are, therefore, in complete agreement with the view expressed by the Division Bench of the High Court in Venkaiah case1 that Section 93 of the Act did not have the effect of rendering the provisions of Section 5 of the Limitation Act, 1963 applicable to the proceedings before the Collector." 33. This Court in Officer on Special Duty (Land Acquisition) and another vs. Shah Manilal Chandulal and others, (1996) 9 SCC 414, the Land Acquisition Officer has rejected the application for reference under Section 18 on the ground that it was barred by limitation. A writ petition was filed contending that provision of Section 5 of....
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.... Act as well as Section 34 of the Arbitration Act was referred to. This Court after noticing the provisions of Section 34 opined that Section 5 of the Limitation Act is excluded. In paragraph 20 following has been laid down: "20. Section 29(2) of the Limitation Act inter alia provides that where any special or local law prescribes for any suit, appeal or application a period of limitation different from the period of limitation prescribed by the Schedule, the provisions of Section 3 shall apply as if such period was the period prescribed by the Schedule and for the purpose of determining any period of limitation prescribed for any suit, appeal or application by any special or local law, the provisions contained in Sections 4 to 24 shall apply only insofar as, and to the extent, they are not expressly excluded by such special or local law. When any special statute prescribes certain period of limitation as well as provision for extension up to specified time- limit, on sufficient cause being shown, then the period of limitation prescribed under the special law shall prevail and to that extent the provisions of the Limitation Act shall stand excluded. As the intention of the legisl....
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....Court and, therefore, the said decision cannot be construed to mean that the provisions of Section 14 of the Limitation Act are not applicable to an application submitted under Section 34 of the Act of 1996." 38. Three-Judge Bench held that Section 14 of the Limitation Act was applicable to application filed under Section 34 of the Arbitration Act, 1996. R.V. Raveendran, J. in his concurring opinion has held that Sections 3 and 29(2) of the Limitation Act will not apply to proceedings before the tribunal, to appeals or applications before the tribunals, unless expressly provided. In paragraph 44 following was laid down: "44. It may be noticed at this juncture that the Schedule to the Limitation Act prescribes the period of limitation only to proceedings in courts and not to any proceeding before a tribunal or quasi-judicial authority. Consequently Sections 3 and 29(2) of the Limitation Act will not apply to proceedings before the tribunal. This means that the Limitation Act will not apply to appeals or applications before the tribunals, unless expressly provided." 39. The most elaborate judgment holding that the Limitation Act applies only to courts and not to the tribunals is ....
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....d that such suits, appeals or applications as are referred to in the Schedule are only to courts and not to quasi-judicial bodies or tribunals. It is clear, therefore, that only when a suit, appeal or application of the description in the Schedule is to be filed in a court under a special or local law that the provision gets attracted. This is made even clearer by a reading of Section 29(3). Section 29(3) states: "29. Savings.-(1)-(2) * * * (3) Save as otherwise provided in any law for the time being in force with respect to marriage and divorce, nothing in this Act shall apply to any suit or other proceeding under any such law." When it comes to the law of marriage and divorce, the section speaks not only of suits but other proceedings as well. Such proceedings may be proceedings which are neither appeals nor applications thus making it clear that the laws relating to marriage and divorce, unlike the law of limitation, may contain proceedings other than suits, appeals or applications filed in courts. This again is an important pointer to the fact that the entirety of the Limitation Act including Section 29(2) would apply only to the three kinds of proceedings mentioned all of wh....
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.... special or local law. There is nothing in the U.P. Sales Tax Act expressly excluding the application of Section 12(2) of the Limitation Act for determining the period of limitation prescribed for revision application. The conclusion would, therefore, follow that the provisions of Section 12(2) of the Limitation Act of 1963 can be relied upon in computing the period of limitation prescribed for filing a revision petition under Section 10 of the U.P. Sales Tax Act." 43. This Court held that Section 12(2) of the Limitation Act can be relied upon in computing the period of limitation prescribed for filing the revision. The Judge(Revision) before whom revision is filed is not a Court, it is clear from the scheme of the U.P. Sales Tax Act, 1948. Section 10 under which revision is filed provides for Revising Authority. Section 10(1) provides for appointment of Revising Authority which is as follows: "Section 10. Power of revision.-(1) The State Government shall appoint as Revising Authority a person qualified under clause (2) of Article 217 of the Constitution for appointment as Judge of a High Court." 44. The above provision makes it clear that revision is to be filed before a Revis....
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....delay in filing appeal. The issue which has been noticed in paragraph 1 is to the following effect: "1. In this appeal by special leave a short but an interesting question falls for determination. It is to the effect "whether the appellate authority constituted under Section 18 of the Kerala Buildings (Lease and Rent Control) Act, 1965 (hereinafter referred to as the 'Rent Act') has power to condone the delay in the filing of appeal before it under the said section". Majority of the Kerala High Court in the case of Jokkim Fernandez v. Amina Kunhi Umma, AIR 1974 Ker 162, has taken the view that the appellate authority has no such power. Following the said decision a Division Bench of the Kerala High Court by its judgment and order under appeal has dismissed the revision application moved by the appellant herein whose appeal before the appellate authority was dismissed as time barred and the application for condonation of delay was treated to be not maintainable before the appellate authority." 46. One fact which is to be noticed is that appellate authority under the above Act was District Judge. The notification issued by the State Government conferring on the District Judge powe....
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.... When Section 29(2) applies to appeals under Section 18 of the Rent Act, for computing the period of limitation prescribed for appeals under that Section, all the provisions of Sections 4 to 24 of the Limitation Act would apply. Section 5 being one of them would therefore get attracted. It is also obvious that there is no express exclusion anywhere in the Rent Act taking out the applicability of Section 5 of the Limitation Act to appeals filed before appellate authority under Section 18 of the Act. Consequently, all the legal requirements for applicability of Section 5 of the Limitation Act to such appeals in the light of Section 29(2) of Limitation Act can be said to have been satisfied. That was the view taken by the minority decision of the learned Single Judge of Kerala High Court in Jokkim Fernandez v. Amina Kunhi Umma. The majority did not agree on account of its wrong supposition that appellate authority functioning under Section 18 of the Rent Act is a persona designata. Once that presumption is found to be erroneous as discussed by us earlier, it becomes at once clear that minority view in the said decision was the correct view and the majority view was an erroneous view."....
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...., 1996. After discussing the various provisions of the Arbitration Act and the Limitation Act, this Court held:............" 32. Obviously, the ratio of Mukri Gopalan does not square with the observations of the three-Judge Bench in Consolidated Engg. Enterprises. In the latter case, this Court has unequivocally held that Parson Tools is an authority for the proposition that the Limitation Act will not apply to quasi-judicial bodies or tribunals. To the extent that Mukri Gopalan is in conflict with the judgment in Consolidated Engg. Enterprises case, it is no longer good law." 50. Learned counsel for the respondent relied on three- Judge Bench judgment of this Court in State of Madhya Pradesh and another vs. Anshuman Shukla, (2014) 10 SCC 814. In the above case this Court was examining as to whether delay in filing revision before the High Court under M.P. Madhyastham Adhikaran Adhiniyam, 1983 was condonable applying Section 5 of the Limitation Act, Section 29(2) as well as Mukri Gopalan case was referred to by three-Judge Bench. In paragraph 20 following was laid down: "20. Section 19 of the Act confers the power of revision on the High Court. It provides that the aggrieved pa....
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....lay in filing appeal under Section 55(2) of M.P. Cooperative Societies Act, 1960. The High Court has upheld the decision of the M.P. State Cooperative Tribunal, appellant's application filed under Section 55(2) was belated and since there being no provision for condoning the delay in filing of the appeal and Section 5 of the Limitation Act was also not applicable. Two-Judge Bench has referred to Mukri Gopalan (supra). Relying on Mukri Gopalan and Anshuman Shukla, two-Judge Bench held that Section 5 of the Limitation Act would be applicable. In paragraphs 11 and 12 following has been held: "11. Having noted the said view expressed in para 34, as compared to a detailed analysis made in the earlier decision of this Court made in Mukri Gopalan case we are of the considered view that in the light of the subsequent larger Bench decision of this Court in Anshuman Shukla case which has given its seal of approval to the decision in Mukri Gopalan case, the latter decision can be followed in all respects and the one held in Noharlal Verma case cannot be said to be good law. 12. Therefore, applying the law thus laid down by this Court in Mukri Gopalan case and Anshuman Shukla case we are c....
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....lude applicability of any provision of Limitation Act which can be decided only after looking into the scheme of particular, special or local law. 55. We, thus, answer question Nos.2 and 3 in the following manner: (i) The applicability of Section 29(2) of the Limitation Act is with regard to different limitations prescribed for any suit, appeal or application when to be filed in a Court. (ii) Section 29(2) cannot be pressed in service with regard to filing of suits, appeals and applications before the statutory authorities and tribunals provided in a special or local law. The Commissioner while hearing of the appeal under Section 69 of the Act, 1959 is not entitled to condone the delay in filing appeal, since, provision of Section 5 shall not be attracted by strength of Section 29(2) of the Act. Question No.4 56. A special or local law can very well provide for applicability of any provision of Limitation Act or exclude applicability of any provision of Limitation Act. The provisions of Limitation Act including Section 5 can very well be applied in deciding an appeal by statutory authority which is not a Court by the statutory scheme of special or local law. We, thus, need t....
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....ioner suo motu and the Commissioner may call for and examine the records of the proceedings to satisfy himself as to the regularity of such proceedings or the correctness, legality or propriety of any decision or order passed by the Joint Commissioner or the Deputy Commissioner, as the case may be. 61. Thus, Section 69(2) gives suo motu power to the Commissioner to call for and examine the records of the proceedings of Joint Commissioner or the Deputy Commissioner in respect of which no appeal has been preferred within the period specified in sub-section (1). Thus, in a case appeal is not filed within 60 days against the order of Joint Commissioner or the Deputy Commissioner, the Commissioner is vested with suo motu power to call for and examine the records. The suo motu power has been given to the Commissioner to correct the orders of Joint Commissioner or the Deputy Commissioner even if no appeal has been filed within 60 days. Giving of suo motu power to the Commissioner is with object to ensure that an order passed by the Joint Commissioner or the Deputy Commissioner may be corrected when appeal is not filed within time under Section 69(1). The scheme of Section 69 especially s....