Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Limitation Act 1963 - s.5 - Applicability of - Delay in filing |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Limitation Act, 1963 - s.5 - Applicability of - Delay in filing revision petition under special law - Condonation of - Delay in filing revision petitions in the High Court under VAT Act - Condonation of delay sought uls.5 of Limitation Act - High Court dismissed the application for condonation of delay holding that provisions of s . .5 of Limitation Act are not applicable to a proceeding u/s.81 of the VAT Act - On appeal, held: Applicability of the provisions of the Limitation Act, is to be judged ft"om the provisions of the special Act and not ft"om the terms of Limitation Act - s.84 of the VAT Act made only ss.4, 12 of the Limitation Act applicable to the proceedings under the VAT Act - Legislative intent is to exclude . other provisions, including s.5 of the Limitation Act - High Court was, therefore, right in dismissing the application seeking condonation of delay - Assam Value Added Tax Act, 2003 - ss. 79,80,81,84 - Limitation Act, 1963 - ss.4 to 24, 12, 29(2) - Central Sales Tax Act, 1956 - s.8(5). |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 24 |
Petitioner | M/s Patel Brothers |
Respondent | State Of Assam And Ors. |
SCR | [2017] 1 S.C.R. 95 |
Judgement Date | 2017-01-04 |
Case Number | 49 - 56 |
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