1989 (7) TMI 319

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..... aking a reference on several points as far back as July 10, 1981. The application was rejected by an order dated January 1, 1988, and communicated to the applicant by a notice sent on April 4, 1989. The applicant's case is that he received the notice on April 21, 1989. The further case of the applicant is that the partner who was looking after the matter was lying ill at the relevant time and coul .....

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..... wever, contended that there is no jurisdiction in this Tribunal to extend the period of limitation and has drawn our attention to the provision of sections 20 and 21 of the Bengal Finance (Sales Tax) Act, 1941. Under section 21, the period of limitation prescribed is 60 days or such further period as may be allowed for cause shown to the satisfaction of the authority concerned and then Mr. Majumda .....

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..... mitation Act although it may perhaps be contended that the application is by implication excluded. But since the specific provision of section 29 of the Limitation Act did not expressly exclude local or special law, section 5 would be attracted, we are not inclined to throw out this application on the technical ground pressed by Mr. Majumdar. Facts being admitted or at least not controverted we al .....

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