Supreme Court of India
Superintending Engineer/ Dehar Power House Circle Bhakra Beas Management Board (pw) Slapper & Another v. Excise and Taxation Officer, Sunder Nagar/ Assessing Authority
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that by virtue of the provisions contained in section 29(2), provisions of section 5 of the Limitation Act would apply to proceedings under Section 48 of the Act of 2005.
Judgment, page 30
From the headnote
Himachal Pradesh Value Added Tax Act, 2005: s. 48 – Exer cise of revisional power u/s. 48 by the High Court – Condonation of delay in case a revision is filed beyond 90 days from the date of communication of the order – Applicability of ss. 5 , 29 of the Limitation Act – Division Bench held that provision of s. 5 of the Limitation Act cannot be applied and the High Court cannot condone the delay – Sustainability of – Held: Held: Not sustainable – As the revision under the Act of 2005 lies to the High Court, the prov isions of s. 5 of the Limitation Act are applicable, and there i s no express
Authorities it was built on
- 2001 Union of India v. M/s. Popular Construction Co.
- 2008 M/s Consolidated Engg. Enterprises v. Principal Secy. Irrigation Deptt. & Ors.
- 1963 Vidyacharan Shukla v. Khubchand Baghel and Others
- 1995 Mukri Gopalan v. Cheppilat Puthanpurayil Aboobacker
- 1973 Hukumdev Narain Yadav v. Lalit Narain Mishra
- 1985 Sakuru v. Tanaji
- 1975 Mangu Ram v. Municipal Corporation of Delhi
- 2007 M/s Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and Ors.
- 2008 Commnr. of Customs, Central Excise, Noida v. M/s Punjab Fibres Ltd., Noida
- 1992 Patel Naranbhai Marghabhai and Ors. v. Deceased Dhulabhai Galbabhai and Ors.
- 2014 State of M.P. & Anr. v. Anshuman Shukla
- 2017 M/s. Patel Brothers v. State of Assam and Ors.
- 1989 Smt. Lata Kamat v. Vilas
- 1996 The State of West Bengal and Ors. v. Sri Kartick Chandra Das and Ors.
Where later benches applied it
- 2025 My Preferred Transformation & Hospitality Pvt. Ltd. & Anr. v. M/s Faridabad Implements Pvt. Ltd.
Of those, 1 referred to
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