2009 (12) TMI 881

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..... rity. However, in section 68(2)(a) a period of 60 days for filing the appeal before this court has been provided but there is no provision parallel to section 64 providing for condonation of delay. The application(s) filed under section 5 of the Limitation Act seeking condonation of delay in filing the appeals are dismissed. Consequently, the appeals also fail and are dismissed being time-barred.
KUMAR M.M. AND RAM CHAND GUPTA , JJ. The judgment of the court was delivered by M.M. KUMAR J.--This order shall dispose of a bunch of 9 appeals. A common question of law has been raised in all these appeals, namely: "Whether the delay in filing of the appeal beyond the period of 60 days prescribed by section 68(2)(a) of the Punjab Value .....

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..... anguage used in other provisions makes the position clear that the Legislature intended the appellate authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is the preliminary limitation period for preferring an appeal. In the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of section 5 of the Limitation Act. The High Court was, therefore, justified in holding that there was no power to condone the delay after expiry of the prescribed period of 180 days. 33.. Even otherwise, for filing an appeal to the Commissioner, and to the Appellate Tribunal as well as revision to the Central Government, the Legislature has .....

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..... n clearly shows that the VAT Act like the Excise Act is a complete code in itself. The reasoning adopted by the honourable Supreme Court in the case of Hongo India (P) Ltd. [2009] 24 VST 298; [2009] 5 SCC 791 is fully applicable to the question raised in the present appeals. Therefore, we are of the view that the application(s) seeking condonation of delay filed under section 5 of the Limitation Act cannot be accepted. The learned State counsel has requested for adjournment so as to enable the appellant-State to amend the provisions of the VAT Act, as has been done by making addition of sub-section (2A) in section 35G of the Excise Act, which has been added by the Parliament by way of amendment on August 19, 2009 by the Finance (No. 2) Act .....

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