Supreme Court: The plea for condonation of delay cannot be claimed under the Assam Value Added Tax Act, 2003

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In ‘M/S Patel Brothers vs. State of Assam’ a division bench of Justices AK Sikri and AM Sapre ruled that that the condonation of delay plea under clause 5 of the Limitation Act, 1963, cannot be applied to review petitions filed before the high court under section 81 of the Assam Value Added Tax Act, 2003.

In the present case, a review petition was filed in the apex court for setting aside the order of the high court which had dismissed the condonation of delay application filed by the petitioners as it was outside the purview of section 5 of the limitation act. The court further stated that only provisions 4 & 12 and not section 5 of the limitation act, 1963 were applicable to section 84 of the Assam Value Added Tax Act, 2003.

The court observed that “If the intention of the legislature was to make Section 5, or for that matter, other provisions of the Limitation Act applicable to the proceedings under the VAT Act, there was no necessity to make specific provision like Section 84, thereby, making only Sections 4 and 12 of the Limitation Act applicable to such proceedings, inasmuch as these two Sections would also have become applicable by virtue of Section 29(2) of the Limitation Act,”.

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