Condonation of delay beyond 90 days - revisional power of High ...

Case Laws VAT and Sales Tax

November 1, 2019

Condonation of delay beyond 90 days - revisional power of High Court u/s 48 of HP VAT - Section 48(1) nowhere expressly excludes the applicability of provisions of the Limitation Act. The provisions of section 5 are applicable to Section 48 as they are not expressly excluded by the provisions under the Act of 2005.

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Condonation of delay beyond 90 days - revisional power of High ...

Case Laws VAT and Sales Tax

November 1, 2019

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