2018 (7) TMI 1698

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..... Mr. Ishaan V. Patkar, Adv., Mr. Shashank S. Dhond, Adv. And Mr. S. Ravi Shankar, AOR For the Respondent(s) : Mr. Nishant R. Katneshwarkar, Adv. And Ms. Suvarna Ganu, Adv. ORDER 1. Leave granted. 2. The Challenge in this appeal is to an order dated 31st January, 2017 passed by the High Court of Bombay by which delay of 134 days in filing Maharashtra Value Added Tax Appeal (L) No.42 of 2016 unde .....

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..... of Sections 4 and 12 of the Limitation Act, 1963, so far as may be, apply. Section 5 of the Limitation Act is expressly excluded by Section 80 of the Act. 5. In a recent pronouncement of this Court in the case of Patel Brothers Vs. State of Assam and Others (2017) 2 SCC 350, the applicability of provisions of Section 5 of the Limitation Act, 1963 to appeals filed Under Section 81 of the Assam Val .....

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