Supreme Court · 2017 INSC 24 · Decided 4 January 2017
M/S. Patel Brothers v. State of Assam and ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 24 · [2017] 1 S.C.R. 95
- Case number
- CIVIL APPEAL No. 49/2017
- Decided
- 4 January 2017
- Bench
- A.K. SIKRI, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 5, 84, 4, 12, 4to24, 29(2)
Headnote
Limitation Act, 1963 - s.5 - Applicability of - Delay in filing revision petition under special law - Condonation of - Delay in filing revision petitions in the High Court under VAT Act - Condonation of delay sought uls.5 of Limitation Act - High Court dismissed the application for condonation of .5 of Limitation Act are not applicable to a proceeding uls.81 of the VAT Act - On appeal, held: Applicability of the provisions of the Limitation Act, is to be judged ft"om the provisions of the special Act and not ft"om the terms of Limitation Act - s.84 of the VAT Act made only ss.4,
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