Delay Can’t Be Condoned In VAT Revisions, Says SC [Read Judgment]

Application of Section 5 of the Limitation Act, 1963, to a proceeding under Section 81 of the VAT Act stands excluded, the bench said.The Supreme Court, in M/S Patel Brothers vs. State of Assam, has held that the provisions of Section 5 of the Limitation Act, 1963, are not applicable in respect of revision petitions filed in the high court under Section 81 of the Assam Value Added Tax. The Supreme Court, in M/S Patel Brothers vs. State of Assam, has held that the provisions of Section 5 of the Limitation Act, 1963, are not applicable in respect of revision petitions filed in the high court under Section 81 of the Assam Value Added Tax Act, 2003. A bench comprising Justice AK Sikri and Justice AM Sapre made this observation while dismissing appeal against high court order which had refused to condone delay in filing revision petition holding that provisions of Section 5 of the Limitation Act, 1963, are not applicable. “If the intention of the legislature was to make Section 5, or for that matter, other provisions of the Limitation Act applicable to the proceedings under the VAT Act, there was no necessity to make specific provision like Section 84, thereby, making only Sections 4 and 12 of the Limitation Act applicable to such proceedings, inasmuch as these two Sections would also have become applicable by virtue of Section 29 of the Limitation Act,” the bench added.