2024 (2) TMI 69 - HC - VAT and Sales Tax

Condonation of delay of 239 days in preferring the instant Revision Petition - Section 5 of the Limitation Act, 1963 - HELD THAT - It appears on a perusal of the decision of the Apex Court in Superintending Engineer/Dehar Power House Circle Bhakra Beas Management Board 2019 (11) TMI 6 - SUPREME COURT that the instant revisional provisions under Section 72 of the TVAT Act are in pari materia to Section 48 of the Himachal Pradesh VAT Act, 2005 relating to revisional power of the High Court. A limitation of 90 days from the date of communication of the order for preferring a Revision before High Court was provided under Section 48 of the Act of 2005. The Himachal Pradesh VAT Act, 2005 also did not provide for a separate provision for condonation of delay. The Apex Court upon consideration of a number of decisions on the issue arrived at an opinion that in the absence of express exclusion or even implied exclusion the application of Limitation Act to such a special law cannot be denied. The Apex Court upon consideration of a number of decisions on the issue arrived at an opinion that in the absence of express exclusion or even implied exclusion the application of Limitation Act to such a special law cannot be denied. Since the ratio of the Apex Court covers the present case as well, this Court is of the opinion that though the relevant provisions under Section 72 of the Act are silent on the aspect of the condonation of delay beyond the period of 60 days prescribed therein, there is no express exclusion or implied exclusion of the application of Limitation Act. The delay condonation application is maintainable under Section 5 of the Limitation Act, 1963 - respective interlocutory applications seeking condonation of delay of 239 days in preferring the revision petitions against the common order dated 15.10.2022 passed by the Commissioner of Taxes (Revisional Authority), Government of Tripura in batch of revision petitions concerning different assessment years A.Y. 2015-16, 2016-17 2017-18 are allowed.

Summary

Issues Involved:
The legal issue raised for consideration in the instant petition is whether the delay in preferring the petition under Section 72 of the TVAT Act, 2004 is condonable or not as the special statute does not provide for condonation of delay beyond the prescribed period of 60 days.

Issue 1: Condonation of Delay
The petitioner sought condonation of delay of 239 days in filing the revision petition under Section 72 of the TVAT Act, 2004. The State did not file any objection petition opposing the interlocutory application for condonation of delay. The petitioner provided sufficient explanation for the delay, citing the serious illness of the petitioner's wife as the reason. Medical papers were annexed to support this claim. The Apex Court's decision in a similar case was relied upon, emphasizing that in the absence of express or implied exclusion, the application of the Limitation Act for condonation of delay is permissible.

Issue 2: Application of Limitation Act
The petitioner argued that although Section 74 of the TVAT Act, 2004 does not specifically provide for condonation of delay, the provisions do not prohibit the application of the Limitation Act for delays beyond the stipulated 60 days. The petitioner contended that the delay was unintentional and not inordinate, as evidenced by pursuing review remedies before filing the instant Civil Revision Petition. The State opposed the prayer for condonation but could not overcome the precedent set by the Apex Court regarding the application of the Limitation Act in similar cases.

Judgment:
After considering the submissions of both parties and reviewing the relevant provisions of the TVAT Act, 2004, the Court found that there was no express or implied exclusion of the application of the Limitation Act for condonation of delay beyond the prescribed period. Citing the Apex Court's decision in a comparable case, the Court concluded that the delay condonation application was maintainable under Section 5 of the Limitation Act, 1963. Therefore, the delay of 239 days in filing the revision petitions was condoned, and the respective interlocutory applications were allowed. The cases were listed for admission on a specified date, and the interlocutory applications were disposed of accordingly.