Karnataka State Financial Corporation vs The Dy Commr For Transport on 13 November, 2009

[Cites 6, Cited by 1]

Karnataka High Court

Karnataka State Financial Corporation vs The Dy Commr For Transport on 13 November, 2009

Equivalent citations: AIR 2010 KARNATAKA 91, 2010 (2) AIR KANT HCR 134, 2010 A I H C 1921, (2010) ILR (KANT) 249, (2010) 1 KCCR 370

Bench: Mohan Shantanagoudar

IN THE HIGH COURT OF KARNATAKA AT 
DATED THIS THE 13" my OF NOVEMBER, 2009
PRESENT
THE HON'BLE N\R.P.D.DINAKARAN,   
AND V' L   %
THE HON'BLE MR.JusTIcE MOHAN  

WRIT PETITION No.97'91%/2005.  
C/w. WRIT PET£TIQf\i'Nos.3'?V44/'2'CO:?;T.q?1~O35/ECO?
An;L;OE916i;2%007;gTRMvTE3 1;" M 

IN W.P.i\I'O§979A:1"j{2(i6é"i":  
BETWEEN: ' 4' T ' H V

Ka1'I'1211:aka. S é,:;_1'{.e. l*'i1'1.<_11'1(:jE1E «  
C()Fp()AI"'dvf_iOI"1.. Rz.EJ.i,z1ji1'12ig21i'
 E3rz:1r'2Oh. NO 197, §"<E';.1_I____I?.Ev<>(')1'
'- . " 2 "51 Si'. 2.1gét..' 'Rzij ;.gji1"1ag211'
 1_ W of C}m1'ci_ RO__eTc'i
" £3a:'nga'R:6O 
B3.'-'-- iig,/\ssi'sf,2-3mf::Ge11.<31'2:11 Mam ..Pe't1'f.1'Oner

 -- (By six r:)';--s, @5111, /\c£v., as:
  'Sri TK.V§>da1'I11.z1'1.hy', Adv.)
  1. }Th(* D€pL11_v CO11'1missi(:me1* fur'

V  "'I'r2-11"1:+sp(:)1'1.. I3a1'1g'z--:l(.)1't? I')1'v1'siOn



 

3.

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.

V iS1lwess1'1w:;-1.1'a1i.a11 "Fowe1*s D1'. Ambedkzla' Road Ba1'1ga-1]01'e--560 00] .

The Assisi.z-1111. Regi():'1z1I "E'1*2111ss;:)o1'i. Officer. R21j21ji:1agar 132113 ga11()1'€ \Vesi. Ij3a11'1ga]o1fe.

NK. Muraii Aged about 46 years R/O N0.-406. 12"' Main §\/Eanj L1nat.h11e1gaI* Be111gal0re--56O 010.

S. Ruc1rapp.a1 S/0 Siddaiah Aged about 52 years . « R/0 No.U.'/9, MEG C0}r3~ny_ V SI'i1'€iII1£1pL11'?Ei'1'=A, I V' i Banga101'ef$._5O ..Resp0nde'nts {By Sri B; V\:'&3.e}'£f;51)'p.é:i:ii;.;!\GP..;.€ 'fof R2) 111:3 Wm 15e:$;:;;.§:-nvgg'4::::'ec1'mclerArmies 226 & 227 of the COI'1S1iT.L1i,i'()j{1"QIN '1I1dia"{;>rayiiT';g" to quash the impugned order dzzicid 23»1'I>:2004 pz1Sséd.._..by R] Vidﬁ'. An'I1eXu1'e--A and order C1E1'fi€',C1:v2-2»~_A} I«»20Q3p2is.5€-d by R2 vide Annex1.1r€--I3. . "LN W';'I;.N59; 37.44/200%'"':"' A ~ K211' 1:}at2.1}<;1. S1.'-ate IndL1st.1"i.a1 I11ves'i;me----nt. [)eveI0pII1eI1.t:

, ' V .C01';o()1'£-'. {.1611} L1 (1. .

,f:3y :i1__s Mé1'112igcr _ V' ' ."I€g11'1ij;}1 B h avan "

__ Rm». 'C01.11'5e Road B2§.1'1g211c)1'e -5630 001.

..I--°c:t.i{.i0ner {By Sri Puttigc R Ramesh. Adv.) AND:

1. Joint. Commissioner for 'Fr211'1sp0rt' (Bangalore Urban 8»: Rm';-11) No.36, MS1L E-i()L1se 6"' F1001", Cunningham Road .

Banga1or€~560 052. I

2. T116 Assist:2m'{' Regional} 'I'rans;p_or1.

Officer and Taxation Auth01*1*.'.y R.'F.O.. Bangalore Central v . :

E{or21n'1angLLE21, Banga1Q1*e--34. _._.Resépondents (By Sri B. Veerappa. AGAI; fqr. R1 This \V1'it;*'Péi*:.i_L:i<)'1: L112.c§éf_';&rfib§eS 226 & 227 of the C0m3tiiutio11_. .~:w'i5" = prayr1'u11g quéiéh the order dated 17.1.2007 of th:c" R1 "at Ari.n(iX=._,1VrAAe-Eb' in Appeai N0s.5.6,7 8: 8 (TAX) /2o05eQ7z._ us: w.P.N¢..4o.35/200%.: "

§z:21;v5z_E§_I$ V' E;1f1gine£x:"r' ---------- -« "

~. iizmgaitzliizx N4ée.1fav21ri Nigam ' Ltd "1'/1I;i<3CC"D?iV'-- .

:9-39;'? %Nav-mu .j1fee.'rju~1' E3e1gga'un1.. ..Pe'i,iti01'1er __(By Sn. Bha1'a1E;h Kumar. Adm.) C ' 1;; Deputy Comrxaissioner for Transp0rt:, Belgaum.

2. Cc)m1'ni5sio1'a<?:' for '1'1'au'1s1)(.)1'1 ED913311-1.11'1e1o1t . M . S. BE.1i1diI'1 B21ngaIo1'e. ..Respondent;s [By Sri B. Vetzmlppa. ACzA.. for R1 631 R2] This Writ Pet.it.ion is filed under Ariicies O'f3Lh7€_3 V' _ Constit:ut.io1'1 of India praying to set aside the ofc}e_1" .p3.sSed "

the R1 emci R2 at Am1exur€s--A and 9910 -.2O_05'ar_1_"d--5;4>20O'5 respemively.

IN W.P.NO.10910/2007 :

BETWEEN :

Karnataka State Finar1cia._1_ Corporation, No. I} /1 _' Thimrnaiah Road V Banga1ore~560 05:2' A ' By its Assistani.' Gc}1%:*.Ve;'::_I'IX/1a1h2iger'§' ..Petition€r {By Sri i*1en'a£;§;t', }'§dV.,) AND:

1. The Rcgional ".'ré1ti._s;)o'r.L_:of{fi(:e1' Mysore "i~')4i.=3"ufi(:1,;' Myso-ltd

2. I~221gE1u_ V . A ' /'*9 B__. C . VR211o1aégo1__.1_cia;

. VG'a11igé£1'z1M'3t.reet ' 'E3a1111_LV1V1"~ o'I'oxim.__ Niyso1f€~..D'isfa<ict.

3." AS.'"Ra1:1'1a;c:haiidra S'/o S_iddeg;§<)11.de1 SidcE211'.g11n21I1.a 1"-Eundi Village _ XL/zirumi Hobli V Mj,.rso1'e Dis1.ric1:. ..Responder1ts * Ni}():.:i'€1* Akbar. G151. fo1"R1) 'I.'his Writ Pf;'l.illi()11 filed under Anieles 226 81 227 of the C0ristitt:i'.i0r1 of India praying to quash the Show cause n:3t_iee issued by Rl dated 166-2006 vide Axmexured', OI'(ZlE21T_Cl».'«_l'l.>C_CVfl 1.6-8-2006 issued by Rl vide Ar1nexL1re~L. the Cl€1'{1'c1I1L'l.>lTO€iQé*, issued by the RI dated 8~9~2006 vide A1mexu1'e~_l_\{i""'an;1..__th+;_V order of the Appellate Authox-it,y dated 30~l. An11ex'ure--P. These Writ Petitions are eomingloniihrjj.heaitixigl 'on day. MOI-{AN S}-iAl\lTANAGOUDAR, J., delivered l1;.llvc»wi'r_1_'g:._-. Jvnemggg Learned Single Judge havixnglfeltt the deietﬁm laid down in the ease of ~--vs~ SENIOR Rnxmmmeammnmﬂiwdmxmewjmmms I'(;'C0I}SiCi€I'€t'Cl()l}...T5. refei'1'e'd.AVl"' t.he.:Se"lw1'it petitions to the Division Bench unvde'1f~_lSe.eti0n;~ 9 of the Karnataka High Court Aetg, QJ:a.w'i~l13.__.th,e ease'e.f.~CihinnaveI1kates1i (SL1p1"c1}. learned Sl'i'iflggiwe Court has ruled that Section 5 of the l .',Limit'at_ibn Aeil1iVei:;11(>t. applicable to the appeals filed under

-<.l.l'_j3.«Se(:ti0n 15 Ct" the Karnmtaka Motor Vehicles 'l.'axati0r1 Act, ( hereinafter referred to as ".l'axati0n Act.' for short) V' ,(1_ r/w. Rule 31 of the Karnataka Motor Vehicle Taxation Rules. 1957 [hereinafter referred to as 'Taxation short).

3. Thus, the question to Division Bench is " \Nhether Sectiori 5 of"the'Limitatilotii-.A:3t is applicable for lloottitjlonirig the delay in preferring,»~--th_e:'» under Section 15: 'j-'Mot.olr Vehicle Taxatiorili 31 of the Ka1rr1'atai:a;";p.l\/lotor '".'l\.l/9ehiel'ew.Tl'axatio11 Rules, issitautlll pl ' l' And eo't:1pseqtier1tl3.f?' V"

p it '\7Vl'1€tll"1&'._Il_'Ill'1(3 ratio laid down in the Case l.C'htr1rtaper11ealtésh R. T. -us- Senior RTO. reported in 1975 (.2) KLJ 'l A be interfered with '?".

AA 3. u-Tlihe facts in these writ petitions are almost lrgoinlmori. The petitioners herein have filed appeals before it ':l_4t'h»e---{prescribed Appellate Aut.horities under Sectjori 15 of \0g€ 'L,§ the 'l'axat:io1'1 Act, 1'/w. Rule 31 of {lie 'i'axat:io1'i Rules, questtioiiing the ctorreetness of the notices/orders.._isetied by the original eu.1tli()rit'ies. Si1Cl'1 appeals are"fi.1'ed__"with certain delay. Thus, the appellants before*vt-ljieyr'espec:i:.ive. Appellate Authorities i.e., the 'A.'l:ierei§f1--..A ﬁled applieatrions under Section 53 (:i:th_e Lin'1ite1t:ioriv.;f1xet.Hprayingg.L' for condonation of delay ih_':lV"i"ilirig_v tl1.e"«appeVais. The Appellate Authorities Fiaye appeals on the ground that thee'-appeals"ai4e vflled_vbveyr_§hd the prescribed period of 3Ga13r:;l._y_t,h_at*.." has no jurisdietiori to QTOIICIOIIZE5"AvT§lCl&ti:t4VV'irjrlfillillg appeal. 'l'hc)ugl'1 the Appellateﬂta quoted t.he j'L1dgn1er1i: of this Court1'.€P0rted.:Vi11Vthe."-eaee of CHINNAVENKATESH RT. wus-

".;=;I3Nie}2 ?--R'I'O.._ iwi/srjke ea-, ANOTJ--JER ( 1.9 75 (21 KLJ 385}. their orders, seem to have followed the ._ ;~atio'~«.__laid' 'd.(;').;i>'VAl1 in the said judgment. while passing the ' ' é " li"1'1.p3,,lgI} ed e1*de:1's.

W

4. Ii'. re1eva11'11 to 1'1ot<;=. the prm-'isi<:)r1s oi' SC(.?I1i()I1 29(2) of the I.,1111it21Ei<)n AM. 19653. Se(:1.i(m the "1'e1xaE'ti(m A01 and R1110 3% of me 'i'a>:2;1t'i()n --..fL})'.r:_.vthe purpose oi' disposal of thcrsc-2 writ. petiti(ms--.~-~.--._ . Section 29(2) of Where any special <)r iQca1 l a:w '}'>res(jri--iJéd "fork; any suit'. appeal or 21;9:}.jii(é21t4i§.)1'i---.§a'=.pt:1~iA6:1VMbf limi1at:ior1 difi'e1'e_ui. i'1'();1'1------tV}§_'Lc. 15<:1*i(>d by the Sc7hedL1lVe';~ 1he Section 3 shall apply' as if S[_L'Vl:.('IfhV '£116 period }')1'L->53c:1'iL7<-?'('.E' :1.}1<;_: for the:

p.L1--1*pr)$:§ei_V'.' ;<3'.;'i5:;; eu'1_v period of fa-'r any suit, appeal or ap'p1j(§aVti<j11._'iii:ﬁ4i'13,f 5§5ecia11 or local law. the .1"J,1'<)\-'i$'i1.>1.iSv..601'i'i..a1ii'i.é(Ji in St;:(:€io1'1s 4 to 24 V'Si*1a-«'1-}"e1;3g31y only in so far as, aﬁd to to which, they are not expressly %.r:X(:If'u.dcd'by s1.1cl'1 1.)c=':~.ciaE or 1(.)(fa}. Eaw."

" Sc{5nI:i(§1T1 15 of the 'I.'axa.ti<)1'1 AC1 a.1ne1'1dc(.i by Act. » 'Nx()§T8«-..;)i' 2007. Sec:t:i0n 15. p1'i()r to amendn1e1'1f. and st}:bseqL,m=:1'1i; to arnc_=1'1ci11'1c?111. reads E']'11.£$ : V' ,9, Before 2-u11e1'1d1nem :

Section 15 of the Taxation Act : (I'rior'e'te'e._ amendment) Appeals : Any person, z1ggriex»'ed by any 01'de.1" of a Taxation A<!(.11[.}1(}17.it}' made under this Act. _~me_y .'x.¥\ri£,1"1"ir*.'] prescribed time and in the '»pr€:_S'C1.'§'be'd xnéirlxiefr-;.. appeal to the p1"€SCI'ibVf:3e(f.'_ElLiE,}'iO1'ii.:,'."

After 21men.ci_m.em_': :

Section 15"--.-ix ";--§fj Any person who is e1gg3;1*ie\reci....19y'anyercler t5=f7.ga"Taxe1t.ior1 Auth01'i1"y' "m-ﬁicle"--_m'3cl'e1" "t:11ViVs-V"A<':.t.§ may within the }=i)i'es.C:;."i:l'3"eéi V the prescribed r3ié:1iiT£1e1.{§5.a}3p§eéil pres'C.1'ibed authority. 4(2) ["ci')."VL\¥:.(AV)' shail be e1'e1te.e1'{;ai11ed by the e1ppe1Ié:1ce"v_'£i.L1f',I1()1'ity unless it is J:"?.aegfor1}pa11ieci. .... by sat.isfae1.()1"y proof of the _V pa.y:.11':9%V1':i'i.. ef the tax not ciis_1:)1,z1.c:<E in the appeal. Net \vit1_1s1,a1'1dingthat an appeal has ' bee,11 Vpreferred under sub~seCt,ion (1.), the tax ' 0r"0t,he1' am0un1_ shall be paid in ac:eo1'd2mee ..5wii'ch the order again_st' which the appeal has been preferred :

V5

-3%}-

Pmvi(.1ed t"E'12'1l. the. appeiie-11.0 aL11"h()1*ii'.y may, in its dis(:re141'or1, give d1'1'eCt;i()11s as ; f13, thinlszs fit. in re,ga1_'d to the payment. of t.11t5«»t:2"1-:«<4f:_ " or other amount: payzaxbie Lmder (i1e1:.:se;Ef«~ (¥.)y)A,""if the applicemt ftlrnishes s1.:fif}veie1'1t .:~3'ec:u.i'_ivT,y"'»f,0*_ its satisfaction in such iforn1y'2:I1d_ =_su..<:l_1V manner as may be presC1'ibe($__.

{3} Any appeaf '=p'1'efVe1*1*e(/i-- " :aI'i;e1' V} the prescribed pe1'i0e1'shal?Vbeuciziemigsed. A H Rule 31 <2_ff' the, :'a'§tat'i9g:z" Rules .- A1;»gea1g;_£'AAey_Vg§§;1y by an order made' "l:zj,":_«.._211'11vyl'.V_0Vffig,--e1~"~~.tgfide.1f the Act, or these i?{rii,}1i1':._:ihi1't:yV"days of the date of 1'§x--g;ei';jt' '('>f"v'ea;~f1"_e. c;1fd'e._1j" sL.1c11 persorl, appeai to. -

Ii} 1:i*':-:':V Depuiy C(>1nn1iss_si()ne1- for ,V'_I':iafr'1sp(51*I._._ if the 01_'igi1'1a.l order is that" of an "-'.__yc)f'i'iz5e;f__(:~ﬁf1er than the C0n'1m1'ssi0ner and the {f)evp'v..ty' Com_m1'ssioner for 'I"ransp01.'i:, and Provided that if the originai order has

-'been passed by the Deputy Comlnissioner for T 'ar1sp()1*1" himseff in s01"\'j:?/>0t:}1e,r eap2"1Cii:y ..1;..

appeal a.g2.1i1'1st such c)rigi1"1a1 order shall lie to the Commissioner.

(ii) the Ke1r1'1at/aka: Reve1mc~ Ap;3e:--E--1§1t'..e}'_L' , "

'l'ribuna].. if the original order that _i;}11.€3L' 'M C0n1n1issi0n_er or the {)epm1:y...Cc)mmiSsi:>nér for T1"'c1l'1S})(')!'1..

5. This Court in the ='ié1':.+¢ of 'C1'1iIlf1ClL'é'.f'1.KC?.K'(§'Sh§ (cited. supra} 11213 rulec.i that SeCt:io.:'1 _E_3_ 'o.f_1h_c Limi.tat.i0n}Act is not app}ic:ab1e to appeals"-- «ﬁled? '%;n1d"€;ifV"~ nSe_Cti0n 15 of the Taxation Act 0n_'the g1?()'"u'r:*d 't}'1'2zt:'=1j.11eV'ta12&i»f"1g auth01"i'r.ies are :1'1e:'e]yj't.'h"L*"iT1'1.§s,1.1"1if{&i:'(~:1'iga,1'i'ties Ei'i""1_:}fic State and do not forrn part. of the 3'.udic:ié1:*y., Ivz.1 (:;1".<1'1.c:r words, it is held therein that U16', {.;.1,>_V<:i:'1's___T>; ﬁt':l:1 1'J.£)V1'i'{.iC::i ('%2{a'1.1"1()t be tree~11'c(:I t'h€;: Cc)1[1r14s of "--Ci\fi! J1fu:'..i(%22t.:111*c:. """

=71 for detem1i1'1i:'1g wh_et;her the a.uth_ori1:ies a1*e'i71iI1cét.id;1if:g as the Court. or not has been laid down by 21 of the de(?isic)1'}.s of llhf-,'. Apex Court. To avoid :*c1VJLér1.§t4i('>11. \vc: Inay :*ei'c~:1* '10 0116', 0f£.I"1em. i.€.. in the case of V'?

.13, THAKUR J UGAL KISHORE SINHIA --vs- SIT I CENTRAL COAOPERATIVE BANK LTD., (AIR 1967 SC 1494).;"'--§n this n1211:t'er._ the Apex C(;)zm, was ('.()1'1C€I'I1€d with » V'C'1L1*esi:épr1 as to whether' the Assistzmii Reg1'st.rar of'._CQ}0perati\{e' Societies 1'unCti(e)11_i1'1g m'1de1' Sec'jf.i(')1"1"48 ';r__>f '};~5V:h%a;r ahd ' Orissa Cov0pe1"au've Sc)Ciet,ies AC1, "'1935,»..".;wa'sC(>uf't» s1.e1b()1'din'a.{',e to the High 'v'(3'.(:)'£,.11'1 f01'*._ f):';.1:'pose of Comempt of Courts 1952:. 'W}a,iVie..answeriAng the said question in the affirmaf,iye,~..ti1e relied upon the j1,:dgment in SINHLA ----vs- JYOTI NARAIN' :.SC:"66 )f"Wv11e:'ei11 it is observed in Pa1'ag:'ei'phi--<1 8 t4.11:1j1.§§':_e': ~ V 'Me(1r. I"he?rc§/Ore. Limit' in order {'0 a court in the slricf sense Qfihe term, 2 V corm'.ii'ior1. is that the cow'? should from having some Qf {he Happiftgs ' Qf c;jLLdicial E.ribur1al. power to give a decision 'A oftx d(,ffL-I'IiIiU€']'udgITl€'Ill winch has finalit:y and .."auI'I1oriiaI.iUer1ess u..~i'u'c>i'1 are the essential tests Qf' a._ ;'ud.:'c1'c1l prorLourlcenelent, "

V47 I1 is 1'e.1evz:1m to 1101.6 a.110t1'1e1' ci1eeisi<)n 0f.th*eA_pex Ccmrt in the ("use VIRINDAR KUMAR -'-.--__Ijs~_V STATE or PUNJAB (AIR 1956 see _1 53};'"'wii¢:1~é1nf, observed thus :

It may be lg; Agm.I_1aI_:\§ disi'ir1guishes a court _ a tribunal is that e'I'iarged :11;-»=._1"Ie}1 adduly to decide disputes a'r}'w,."d'fIs?ir3,I111er' and declares 'I_da"1:e__ r*ig}1'{s" {Iii definitive judgmeflt. §l"To _dec}!_de ;'_:V1x_ a ji.':;::'i:icial manner i{:1'baI'L:e.si;-V "-i.f'ie_:'*p'ariies'*'"are ermfiled as a rfzvazzls-," ---i1e'a.rd. in support Q/" their <'*ioL«1'm 'arld'-ta"acgidtzeex'evidence in proof of it. :w:1r'1d ::"'azg§o Vifrlpe-:'t's".czr'1 obligation on the part. Q/' a;:i}1a'f*f{_r}"'*"to decide the ma.I.Ier on a

---co;issidei*a.I_ior1 Q)" {he evidence adduced and in " -__'cLe'cd_rfd(1r;1ee M,ai.1.I1 law. When a qu.esI.ion

1.i1V.e'z'ej'a'r'e arises as to whether an auU1ority <}::eaf.ed by an Act a Cour: as dr'sI:ing1,uZshed _ '"'~«_./"ram a ([1£CLSi:jl.l(1':i(TiClI m'.bLu"1.a£, wild: has to be decided. is 1.nhetI1e:* having regard to the \,/> saicl Act. has C'.(.").i]'}C up for consic1cra.1'.i()_i1 at difih>.1"c-311E. times L1.:'1c'ic1' ch f11=.1"c21'1 E". an iiies.

The C0m11iissi()1"1e1" who has been 21'ui;h.<)if1ze'c1,:to 2 e\-'i(1e1'1(:e 01' the wilxiesses. has bcmi 1?;-eiE..c'1f t.o.b<~:. 51- (",'(')i,:'l'~1T"_{' {E336 Jyoti Narayan vs.Brijnan'dV_c'm__ Sifthfu ihafnﬁi. 289]. The Rent: Cont;_r()I1er 21 Court [See G.B1.1lliswamyV AIR 1 976 Andhrqé _::P':f§:1d£::.§li" . _ .:i?:3'1<;§.cti01'i Tribunals have beezn Chand 'vs. Sri All.L.J. 5 at page 7).

C()rc);1ei':3 Cari be adduced have been lieldto V..cF-<)iir1s"': [See Tanajirao Martinrao ."'-Ka?i££imbar'zde H.J.Chinoy: 71 Bombay Law In Brijnandan Sinha vs. Jyoti Narain:

66, it. has been held Eihat: any 'I'ribuna} or ' "a;Li1i;.Lh()ri'i;y"' whose decision is final and binding b€T,VV(?€F1 the p21i'--ii£*.s is 21 court. In tthc: said dt3('TiSi.(.")11, the Supreme " "'COl,1I'1,.. while cimriciiiig E1 CEISE? 1,1i"1d€I' C<)u:'i, of Eriqu1'1'y Act. V'?

-- Eh » hclcl 111211. 2-1 c0m'1 of cé11q1.1ir'y is not" .21 ('wart as its C1€(TiSi()I'1 1T1ciil'1cr fine':.11 nor 1')i.11cii:'1g L:p01"1 the pa1't.ies. I.n '-Vindar Kumar Satya vs. State of Punjab: AIR U10 SL1]l)1'(':'.H](', C(_)1n't: has mach: (;1Wb1'()'c1(i'.VCi'1"S1.:i_F1Cifiv()1'1 u2'1' court and quasi judicial T:"ibL11'1a}I~.

As could be so§;1:1 f1*c>1:11. :vf§'u.J(%r,31 {.ij;.};1Lt_\ijiarnataka Motor Vehicles '£'axatio}1 appeal lies to the Dcputxy C0111:":i:§:2.$i(.)r}:(§i'V'L' or to the Revenue Appellate T1'ib':,1 I'1ié51'I Wei E51; 11 if Ea V Kart} at aka Revenue A13}.)el1a ife two members, one of which is 21 Judicial'"Memberof f)ist.1"i(:i. .JL.1(ige Caclre. _V'i'%1e~.Vt{21i*n;11'e'1.l<21 Motor Vehicles 'l'ax2=1t:io1'1 Act. 1957. xxf2wAs"--é1'1a(tiT--i%§i ﬁi-vi1.h an i1'1{€1"111'cm to b1'it'1g 2111 u11ifo'rm rate '.V$t.1*1.1(':1.1,1:*e.. 1;h_r0u§.j§1mut the State and to consolidate and C_'2:.11n'cé'n.{i the law 1'eE2'-1Ei1'T1g in iervy of tax on motel' vehicles in ' 1.11:3 S£.a{:e of Ka.mataka. '.I'hr-3 pmvi;-3ir_)1'1s ()fI1'1e Act clearly W' K-J . |,t_ p(_)st.u1.a1_e iiiai. 1.1'i<-=2 State of Kar1iat'.a1<a has (',l'€E1'{.(":d a separate forum for the purpose of deie1'Ini11a'f_ion of disputes e1i'isi1'1_g,? imei' aiia 1'c*iari1'1.g to I11o'ilor.fgVjerujcie taxation. The appellate authority is riot;~t.--i1ef~.Vor3.e «wi1ieii..>"' can be said to be a D()Ii'1C'.S'[§iCiA.:'Ti*iibL1Ii'£11f "=___. member/members oi t11e,<appel1e1're 2.a.i.1t'1i2'orii.y.__ar_e not:

nominated by the parties. 'i"he__€i-ispuutexniisdo noﬁ have any control over their appbi!'Ait.1Tif:1'1'i,.' ; 'appe11at.e authority may reject the ap-D6211 atthe":1i'1*eei1}oik;i.i the power to summon i'e.C-oi*rjs§l;_V__ifi. 'I'1{¢)_S_ C,l.isCifei[io11 to give directioras as it thini<.sV'iiiif'"ii1'"1--.1}€3gai'E;i"'to";3Va.yIneiiIj" tax and other amount payab1e'.}ifi«.he éI..p.pi:IC'VI_:»i'I1I:'illiT:~]iS-hes sufficierlt security to its satisf}~3Cétio1if" r_1eciS'i_m51"' final. E)i*esi€iii'1"g"'Officters of the appellate authority .§:TEi.§.}.,_Ei(.)'J{ sa'id_ iro be persona CiCSigl1&1t.E1, iﬂ.';1S1T}L1Ch as they a1"e»__11(3E_ ,:.i'1.ej_.persons who are seieeiecl to act is private ii "~.__V*ee1p21(%ii.3.{,$3 A persona Clesignata is a person who is pointed or (1C$('1"ii:)(:('i E-IS an 1'ncEiVic11.1'c1.1. as 2'1 membm of (rlass or as filling; 21 pa;-11'Ii(_'11la1' ('hé-ll'£1(.'I(".1'.

'_I.'11ereI'01'e. in our opinion, the appellaug :.21L1iI';ti'1'ity'--~--fb:j 211} i11ttf:11 and pm'p(;)'1'I:. 21 CJ()1I_1'i.....fQ1' tlfié"Vzipﬁiicféxijjiityj0}'. ' I,ir11i1'.ati()1'1 Act. It \-VE-IS 1'rappi1'1g c)f*.th£j g3é)L11*t'.. 'f'he:ie u:T_aj"1'«s.%,§ "'{,'..v\./*0 p2'11"1.jcs E:>ef0re it. The appe1'1:;2,tEE~V..a1atllbliity .h;cLI'S ii'Q"Cie:'i.ér111iIie the iis. If 1119 Aplacéllapze E1'C(§1;1.1'L- §{h€l1 sub- Section (2) of Scc:t.i01§ ;f&ﬁ_f:!' Act, would apply. As it ._g1 for the iegis1a1,L1re Section 5 of the I,in1it'z2'1fi_(_):'1._ ~A(jVtV;;X1.963 sj§'cC1fiﬁ%ally. In HIE-IT. View of the 1'n21.t':Ic1:_ EU}'ﬂéillpliffé-Ui(')1'£" _{'1"_;1c'Ie1* S<:~(:ii<')11 5 of the Limita£".i0'1'1 Act: u§o111.ci be l1 12i~i}){.&lilJ,E1blt'.

'VVS3.. =[I'i1E;:V"[~§3i;{-:;1'c? }_(.><")k 2,11, Sc'(.'11i01.1 29(2) of rm-~ I_,imita_I,1'oz1 Act -2:g.*vcai~:*. 'that the f<)11c')wi11g' iwo 1'c'=:qui1'e111c11ts have to A "r39: se1l;4is'§7iéd by the 2-u.1tho1"ity i11v0ki1*1g the said ]T)l'OViSiOD _ £019' i:1:.1p(_)rI":i11g t':.}'1c: n1a<thi:1e1'y oftl'1c.>. pmvisi01'1s <'r0r11",2:i11(:d in = S.ei:i",i(')1'1s 4 to 24 of the L:'mit.a*.':io1'1 ACE :

V'?

,gl_).

{:1} 'I'11c'r(: m1.1s1 be 21 1')1*('.>visi<)r1 for 1:)e1'i()§i of lin'1:'1_a.Eio1'1 1.m(.k'r any .5'p(".('.i.21.lH. local law in cc)1me(11'i()11 with appeal or applicatioll. ' (1:3) '1'he s2:1i(1 p1'e._e5<t:'_i1.::-:1'iun_ '<_)jf Y;.)<}iji'<'x_?1"--..0rfV f Iimi121t1'0n uncké1* suCfh_ special 01f"E~o(~t21I'=, ' law' should VE)-g§'~..__éiiI'fef(;:1t' .jf19o:Ii"~-jtiie period 1')1'L==:s<3z'ii3§j_g_1u""by=.:1'1e scr"h.e,c111I_<f: to t'I'1e i',ia11ii..af'i--<_>.11 7_A(:1, .. "

If the g1.€<j;4CSaiCE;A 1'_,c-.*4(7;:'§«,:11'1".¢f'1~';L-ff:-'_1t,S7arc satisfied, the <:(m.sc;:q1.1c'-rm13$Sc<:1:.i01T1 29(2) of the E._i1.;1%1a1i,ig:);a ._ , "3111 'iir'§111:11.i(::a1%y fol E ow. Th ese (.'.<)r1 seq 1,: 3; 1*} ' IV in ____ (',E1fr5(.'.. Scittiiun 3 of the ,, 4',,i:.ji,A.;i*13'tj;1*'{,i<)11 Act. wo:.,11d apply if the p1'CS('1'ibt'd by l'.hc,' spercial <31' 10<éa._1 law was the period presc1'1'bed by the rschedule.

W ":11"

(ii) For clet:e1'111i1'1ir1g any pe.ric)d of limitaticm p1*cs:('1'ib(':cl by 51..tl:i'1 .<5pc=:<'ti2-1l 01' lcmal for a suit, appeal or application _;.

pI'OVlSlO11S (:()11tai11l11g V >SMe(:l.io13~:x ~ _ [i1'1c:.lusive§) would ezmsly A' the extent to V wl}zi(:hV"'-.I.licy expressly excl1.1dec__l "'by -.51.1cli' :«_*,.})§~,c:i::1vl? or local law.

10. In tlie light:...nl_"*VI.l1e 21l'(>f'eséii€ji"'ﬁanalysis of the relevant <?l21L;.é>__es §i3'l"_Seci'£:id;i1V29(2). Vollf VtV1l'1'é Limitatiotl Act. we will last'-age ta sec.'vqlieihgi;..9cc*{i()I1 15 of the Taxation Act 1'/xv. R1_1lc:*f8 o:'"1.l'1xt: 'E_"L1xa1.i"(m Rules aroviclin 5 for 21 st.at.utow z1})}3e:§:1:l'vE',(; tlmVIVA-ppv¢ll;1,li.e A1,1ll'1(_>1'il:y s2.1t.isI'ies the a.f0resa1'd t;v{r1'l--"l_§:0.1j1(i.i1'iqi'1s_ for a1tt.1*21(ttiI1g the 21pplicabi11't.y of Section 29{'.'.2'}v'(I)l'Vl'fl'l.§f*-LAiE;Ilil,aI'i(.)1'} AC1. 'l"l'1erc (',EEI'i1'lO't. be any dispute Ivthat "i*i.a1;i'r121lal<z1 ,M01:<)1" Velqicles 'l"'axal.1'()1l1 Act, 1957 is a V~:lS;)e;(ii_21l or a local law. Rule 31 of the Taxation Rules ' p19«:255<.>z'ibes 1.110 period of 1in1ilat_.i(m for ihe £1ppE'.8..l under My Seciiion 15 of 1.110 '1';-1.xaiio1i1 ACE. \\"1Ii(.'lI is Cllfl'(,'l'Cl"1l' from '{.he period presc~.i*ibe.d by {he Scl1ecl1.11e as tlie S(:l1ec'i1V.aVlé,_iio the E.imii.a.t_io1'1 Act does noi o(_)iii:e1iipla.1;<;=. a1113.j"""pL§i<i.o(,7€;_. of limi'i.at.ion for filing appeal bei'oi'e the A})_pc.=:ilaic A.ot..li(;ijft.y.. p under Sect;i()n 15 of the 'I'axat.io:i 'Act.,_-~ r_)i;' iii_o1.h'tr 'W:o.ifd<~3. it pi*esc_::'ib<:s "1'1il" pa-?ri(:)cl. ()l'lll1'i.l'{'tZ.l_:l()l'l i"o.i"::i_:1Clii':ai:.i:appc?3al.d is by now well sct.z'.ls(_l t:l1e1_t.p__i:i:iA-pa --sii.1.iatji--o1i:Hviflierein the period of limitation is or local law for an appeal poi' app} thert-2 is no provision Act, the second oo:1dit;ioiimli'(J11atti'ai;.:'i:ii'ig_Seoiiioi1"'29(2) would get' satisfied. W'hei'i l:l°;.€'..'l«'i1'$l ..oil~1.li1c=;*. Lll11llE'1l,l()l'1 Act: prescribes no timg-3 liiiik fr_):*_a- p';;1i'f.i'o1.:lai* appeal. but the special law ."'1.)1't3Ls<'*i*il.:1'{:.s a..i.i1'ne lvilﬁii. for it. it can be said thelt. 1.1:'"1dc::' the Ks-.'.'ii's;:_ S::lf1~e_cl"u.V1'e_vof the Limitai'ioi'1 AC1, all appeals can be fiiod..__ai: a~i'iyff:.~ii11e, but the special law by limiting it provides V.'i"()Al",E1. cii'i7l}:%;'e'r1i: period. While the io'i'mer permits the filing . l<1>7I_V"'z1:«1'l appeal at any Eime, the 1ati:ei' limits it to be filed ' " -»wii.l'1i1.'1 the pi'es(:1"ibsc.l period. It i:lioi"ol'ore., (l.ifferent W from that pi'(3SCI'ibGCl in the former. 2m(l tIhL.1s, Sectfiori 29(2) oi' rlie Limit':-1i'i(')11 Act woulcl apply eve:'1 to a (:ase.._w-E16-,.1j_c 21 (lil'l'e:'e1'1(:c-2 b€{'.\\7(:',£'.i'1 the special law and I.i.z'=}jil'.é1t>i'Qi:1__:' arose by the omission to pr0v_i(i€_ for-'lifI'1'iial:ibn';t,o.i_ 3"

})Eil"E',i('.L1l.':11' pr()ceecllz'1g u11(.le1' t.'I1e l;lITi:§'fEtT"lOIl.ACf."LESVV lie}€:lI1;_1'11 the case of vIDYAcHARAN__V":'::HUKm: +psi;',_V"i:m..IBcimN:):l' BAGHEL [AIR 1964 sc;_1o99 ll. Once the c011di1;io1'1s are sailsfiecl. Secxtigifl' Act. on its own f()l'(_'.C will the Appellate Autl1oi3i__ty 1,1ncle'i*.vS.§3a(:w1iQn""1..5_ olklie 'l'a1xat:i0n Act. In Vi€W of ;'113pli(.%a1l)ili'i,y oi' lE':c;:'c'¥t:Ai(;.ii.°249V(2] of the. Limitation Act: to z;11);)(-ﬁiils >1.u'1clc9fi* i..Sc*(.:t:io1'1 l5 of the "i'a><atIi011 Act: for (*Qmpuli,ir1«g period of limitatiori prescribed for appeals

11.';-1Ac..l"-*_->.1' lllléil':j."SC?'(iTlii(.)l"i, all the provisions (.>fSe(:t.i()1'is 4 to 24 of ] ithe l'..l.{.]l"11::&1"[:lOi"l Act: would apply. Section 5 being one of f'{:li.ér11._xvo11ld therefom get: attracted. Them: is no express c$s;ctlL.isi(_)z'1 2;1i1ywhc-we in the Ka'1*11aE.al<e1 l\/Ioﬁior Vehicles EJ 'J1 special law. It 13c(*,0me:'3 i'.11ei'ci'0rc a}_)}_)21i'e1'11': rlizii: on a C(.)11j0ini. 1'e21ding of S("'(".1"i(.)I} 29(2) of E_,imiiati0n Acri and SC('.I.i()1] 15 (_)I'1E'1e K211'1'1z.:1z1ka iViot"()1' V('.hi('_.'.:'i't"¢".:;H."fF£1X&i1;i()i71 A01, 1957 r/w. Rule 31 ()f1'}"}.€ KEl§I121'['E1k£1"

'£'axai1ion R1_11es. 121210 131'<.)\risi<)mis: o_i~'~ .@Bc:'(i21:i()11"'- 5"2:"-(x?_vLr;3.1Ac1 éi1,11'.()11}E1{.iLT£1Hy get '(:-1tt1'!C--i(-\'-t-t':('i "€.t_)'4-Liiicise'~piocec3tiii'igr:;._)as_}t.11ere:* is nothing in the 'Fe1;f;at,i011 V_:(f;iI>A((?ii§1diI1g the applicabiliiy of St:L:t:i()i'1x"--25.>iﬁ AC1; to appeais under Sectionv of fixp1'ess mention in the spectizii exclusion.

14-._ 2"1_'i1'c_éx.piicss_2'iieﬁzggiiage of Secrtimi 29(2) Clearly 1'I'1ciica_t.es tiht-.:1t ":ex11C1f1 As.+:p€:*e.:iaI or local law musi provide for «-.pi==r1'i':<_)'(ii Q--f_Ei1.11iie1tii.j1i------~£7mr filing <)I'ssi,1ii. appeal or appiic21i,io1'i _ci1i¢i't,21i1i!.,;ib1'€.__L1':}de1* such laws aim) for (:0m.p'Liting pe3'i0d Of',1ii'}1i{LvE!t.i!()iTi':1.111661" S"-31.1('.h s}3t3Cial or local law. the W1_4egisi2ii,i._ii)e has made available the 1nz:1c:11j11e1"y of Sections '4'vE:.Q_:24 as fomid in the Li111ii.e1i.io11 Am. I\E<i)w1ic:z*e ii: is V. .,Vi_l._?f('1i(',21t.e(:i ithziit. as per SEi'(',fli(I)I} 29(2). (tilt-* C(.)'1.1l'E.-S f111"1(':t.i011i1'ig V' u11cIc~.r s11(rE'1 Speciai or Iocfal law must. be g<)ver1'1ed by the C()c1e of Civi} Pro(?cd1Sn'C. 1.5. Learned Single JL1dge in C_l1_irir':qvef1Ica£"ésh.7S case by rclyi.11g;§_ on the j1Lz(ig11'1(=;*.,'11t; "

SALES TAX, UTTAR PRADESH, LUCKNOWLA 453-"

TOOLS AND PLANTS, Ina.NPiiR.;.":~eporiéc1 1975 SC 1039, ims ()bS€I'V(-:'.(f1 are merely instrL11nem',alit:i<3S of and powezrs are govemecl 'i»'hiA(:11 they are created E-{RC1 I.ha'r into Courts of Civil J11ci_ic:z1.';LLLétg 1 it held therein that Section 29(2) Sf Act will apply onfy 1.0 the })I"(,)(.?('fC?C.'1iI")§:{S ()"i'.__IhV(:'. C"-:)ur1.s (..?(')l'1S{Hl.I1'€?d uncic~.r Specie-11 or 'E'o<:¢_1f I2u?Lg w11i<:}1 are Ch/if Co1.u'{;S. SI:'I'icto sen.Su.. We. are not: cr01'1c_:er11c3d witE'1 the applicability of t',vhNe Ar1:.i.c1eS 0ft':1"1e S<_:h_eciu1e of the L,.imiTati<_)n Act for

-- gm-'(é1*i'1.i11g {.118 p'cri0d of Iin1it,aI:'i0n as }j)l'("',SCl'ibCd by S€Cti()I'1 " of the '1"axe1'ii()1'1 Act r/w. Rule. (3 1. of the TE1Xé1{,i.()l'1 Rules. 10/) _. 33 ..

AM. eould be im.pc)1-ted imo Section 10[3}[B} ()'i"E'.11at.'. Act' by analogy. Seetio11 10(3)(B) of the UP. Sales' Act provides for filing revisi011s u1'1cier the ;_.vp"e1' sub~se(;:1.i0n 3(8) of Section 10, such 21pp}iL22ii.~iVof1S 're' be 1112-xcie within one year from '(lie date::ef'ese1fVi'c:e' but the revisi1'1g a.L.1t'.1'1e1*it.y' :1'=éé1y.. on p1'e(.i1"Qfsé{1fi7i.L:i.é:3.I1I1.€?a1use,' e1'1{--,ert,ain an applicaeiorl of Six r1101'1ths. In View of in the speeiai Act. it was l'1ei'd__ by:"f£"1'e the general pr0visi_011s pf Act could not 3111.1 t.l1at per Section 14(2) the appliez-mt. was persuing any ci\_ri1 printeVed.iV1't:gs'*.\rvi't:.I1 cine c1i1ige11(1e in the first Court:

M451' 2::.1{yi.i'1i;_2;i'1e.1* CI(')1f1'i*'t"'ézxgaizlsl. the s2.11'"r3e party for the same e._1'(3é1.ie.f} upex1fi()d spent shall be excluded if such pm~ee.ec1i11g§S4j'..--vve1'c? f()1.m(.E to have been filed in §§()()d faith in ' "L1AC:O"L,I};1@F;Vhi()l'1. from defect. ofjurisdie.tior1 or other cause of 'e-1"1--ike:' i1&1tLLI"C, was unable to €1'1{',(-311131311 it. It is to u ...\,.r;'e1.:2.1lj:"_ec=-: fzllat iI"Se(*.1.i(')1": 14(2) applied to applie2:1'::i(>I1s for _ ._ 1*e%visio11s u1'1(ic1* SC('.'I'i(H1 10{3}[I:3} of t.1'1<=;' UP. Sales; Tax Act, then <>ve1'1 iE"suc}o1 fmit'.1<;'ss p1"()ctc:e(h1'1gs had 1i1'1g,{e1jod_ '(;~.1:1 for (me-. or two years or everi more, the entire pc::;i*io'cI~«..s~p_c;'I1.t__i:'; such p1'oceedings wouid get" excluded for'oofnptztiiig the period of limitafiion for filing suc1*1 rm:-*iTs;i1(3I1'o:s. 'u.1ide.i* :53-.{3C*t,é;oI1 10(3}{B) of the U.P. Sales 'I'a>}; Apt". f'\2I(o)'1"t:t)V\reo~1f:,'"ﬁI.j'eJte_Vwasé 6'Xpl'C',Sb' p1'ovisio11 in ()1; 10 of the UP. Sales Tax Act p{.1ij't;id,§g the powers of the l'€3V"iSi(')}}ElI 21L;t'.I'1o:1*'i'5'._Y ciﬁ-gI?'c'i'1d~ :{)¥1'1v_j"pf'§)oi:.Vé;{::}§t':1f;fi(*i(:nt" cause to ent:ert'a1in s§r..:~('§1=:¢'__ :s1'11§i1'vwas only up to 21 f111*t'1'1eIj' I5e1fo§i beyond one year as p1'crs(t1*if3g2c1'; 4' __'t'i"11's cxpmass provision to the (,',()l1'[.l"c].1'y 21:'-:__fcm nEi .i.f;i'A'SE?V(:i"[€.§v()'I] lO[3}[B) of the UP. Sales Tax Act': .m2ad<o: at'}1o"'g('r1'1t'1"z-11 p1'oVis;'.ons of Section 14(2) "'«.¢i;'1a»1.;:§o;3'iioabie as i'1"""'ox:vVa-1s an cxprc~s;s provisimns to the Coj*xt».xra1'y "to«.,% \%;r1"1_a.t. is provided in Section 14(2). It is §j1t_<=:'c%'i_._.s;31y7i'<)_1'fi"i*i£1i. reason that 't:ho Apex Court: in the afo1V5-Isaaici d':?oisi(:>1'1 held that the object, the scheme and u "«.V1'a11g1.1a$§€-- of S€(..'UC)l'1 E0 of the UP. Sales Tax Act do moi: 'N,/5 30--

pern11'_t' the i1'e1\:'<e><'r21ti<.)1'1 of Sectic__n1 14(2) of The L,imit.a1.ion Act. eit.11<>1', in f'EI1'1"I1Ei._ or in p1'incip}e. for ex(:1L1cii.1'1gV'{;hei;i1T1e spem in prc)se.v1.1ting pr('>c':eedi;'1gs for se1':t.i1:;'g"'egsi-die":_the dismisssa} of appeals in default. for (?Or}T})Lltj'c:Ii"i.O'BV of 2 period of 1i1nit.a1i(e)1'1 ;.)resc:ribe(i f'('2.;' i'§._1'i:*:§; at..1'evvisid1ife._u1'::sfler the Sales '1'a1x Act. [see GdPAi..AN PUTHANPURAYIL ABQoBAcK;?:Re._t*»».»A1R" ~19 95 VVESUPREME COURT 22 72).

In the :11aQt.t.ve_1' cf Mui«.::'i.4' Gfvopaivar; "'(supra). the Apex Court urhi};e"(ﬁné'i'd?e_riI1g..__t:I«;:: ';é:_im_'i1a1_:' cmesteion. referred to the (':2-i'se> '()..FVCi}E11"?iiS.'§'i()}:'¢-fzi'Qf Sales Tax, Utiar Pradesh, Lu.ekr1ou..= =~sLL~.:~ P:?crsbr 1 .T&3oZS and Plants (cited supra). and

(j)E3Sf?§;'V'¥ﬁ§('E. 1.11115" :-- V any case. the scope OfSeett'on 29(2) 'z(..,=.v.ﬁ:;é-:.._f1eV'I.;~.e©r'zsiderecl by the qforesaid decision VA Ql"V.i$ie'E--.V.tF'i;ree? learned Judges and (?or1.seqLLer'ztlu ' gléeéarirzoie be held 10 be an authority for the prkjposiiiorez that in revisional proceedings 'before the Sales Tax' az.zi}'1oriI.z'es ﬂimczioninq Hilde?!' the UP. Sales Tax Act. Section 29(2) cannot applx; as Azfr-.Nczrir'1Lcu2 wozzlci like hay-eil'."' " .' (Emphasis supplied} In the said jL:cig111e111'. of Mulqi' Gcigﬁﬁdictﬁ,» V1':'}'1e Court was considering the qL1<e$'t;i()i:;_i_AT'ais ate AppE:'.HEiE"Ei Aut11'1()1"i1'y c:c)11stit'iJ;V_éL=%..V_mlcfclj S~<_:C1'-.i._(.>i': "'I"8V 'bf the' Kerala Rem. Act. 196.5,. ﬁ.111c;t;i--<i>r1S.3321 com¢.%'a1m as to whether the period of 1i£'JT1.i'f£1.T.iQ.§1jpfE§&'3£fiTj}f)Cd therein under Sec:ti011 "I8 gc)y@~1¢r_;iz3g £11632,21_§;}})e.;i1S" by'agg'1'ic\red. parties will be c:o_mput.céd i::_"e.e'}'>'1h_hg i'1v.1:{.A.s,,tJié*'2;i p.1'Ovisi()ns of Sections 4 to 24 (Sf me I,iV111i:'E.z1:11io:41uM'AEit..' The Apex Court considering Various ~i11ki«g1i1e111s_ ai::1ﬁiV.b}r 1'elyi1T1g upon the': jL1dgmen11S in gr COMMISSIONER OF SALES TAX. U.P. ~03-

& sozvs BAREILLY ( AIR 1977 SC 523), a'nd":n 1-hc§'1"}jo?ei§s§: of SAHKARI GANNA VIKAS SAMITI LTD-. - vs- n&:aIi;«;_BiR SUGAR MILLS (P) LTD., (AIR 1982 so 119), " E.:2;1$L'fuléici that the Appeilaie A11t.E'101'i1y <:or1ssE',ituE.e(i under S{{%ctt'i()1'1 18 of the Ke1'a.1a R€I']'(. Act, 1965; fu1'1c:1:io11s as a 5»/5 C(::>L.1r1 and tile pcri0(l of li1nil.z:1t.ltm pl-Cs(.:1'iE'.)ecl 1.l1e1*ein Lmdcr Se(:1:io1'1 £8 governing appeals by a.gg1*iev<3cifp'e1rties will be cc.)mp'1.11'ccl kee.pin;.§ in VlC'\V the }l):1"o'»riAL';"si(,)_ll'31Lé»_._A' of Sections 4 to 24 of i'l'1<3 I.in1it.at.i()11 Ac1..st_,1{:l3... procecclirlgs will att.1*act S€Cl1iO1'1 .'in.,.i.'I1'1i4ta1':.'i-r)_r1w«.Act a11(l crcmsec1L1ently. Se(~.li0n -Q1" 1116,l.,imite1iit'):j;Act _w0L1l_dK also be applicable to such l'Ll}rthe1* held ther<31'n that the will have the _lLEl'iS€1.iL".l'i()I1 to cc2.n si(le:r'"t'l%.éfAc}l1sgéatglflli; whether delay in filing on sufficient cause 'l.l'1'<::"_'tit')'r1;(:e1'11ed applicant for the <;l<3lay i1:i'.&£"i'll.l'1g§ h The jndgm<:1'1t. of the Apex Court in th€:--.~ c:;1s.eV'Ql'°;'l/liifér--i Gopalcm (armed supra}. is aptly ' V' })13'l.i_ci:21l;;u; 1vc...>A.t1l":e 1:i"l2t'ij'r.é1* on hzzmd. ._In.,_'the._l"m;:1t'l;e1* of Union of India. us. Popular : (2001 )8 SCC 470. the appl.ic:al'ion of '.VA.rl:)i1",:'21t.i'cn VEiI'lCl C()ncili2;1t:i<)n Ac:1:._ 1996 was in q_uesl:i0r1. é X'_i»'l'1c§ l}k.1"l3il:1-a1j.i()11 Act clearly provicled for a limitation. in the 'N7' ma1'1.cr of exer(:is0 of (Pisc.:1'ctic_mary _}urisc1i(:ti(m for c*c_)1'1_dc)ning the delay oniv for 21 period of 30 days tihiﬁi not t'hc1'ca1't'c1'. Ii xv;-15 in that simzuzion. the SL1;3'1"c11';e__ 'Co_i1r1_ held that Section 5 of the Limitation Act no app1i(~.a1'i<m. as 21 sspecial for.

17'. In the case of CC)T7'1'Iv'}T'f:'?gs'§iOfV1€7'V"Qf U.P. -- u.<;- Modal. Lal Dan _nApc:AxA:"C(>L1rt was c0nc:crneci with the qoe-sf:i_o1.1 Section 12(2) of the 1;.r,v% '1oV(V::'éijoplicable to revision pet:itoi0i'.1s f1'1r;%dV'i:i'n--:1e{*'::Se.cfic)_r;-- 1.0 of the same UP. Sales "Fax Act. A})€§<: holci that for the purpose of detor_§:'1'1"ining 'any penod of hr11it:a::ion prescncibeci for any e1fJ'p1ic;:a_tion«.453: any special or local law', the provisions <:cni':.«21inVéd"_'i»r1 S.éo'Lic)1a 12 {.2}, inter alia. shall apply in so far 'V as. é{12'1(i"'_t.(5"tho eX{:e11t. to which they are not expressly ..fc§<c§EL,t.ded by such special or local law. and i'he:'e is nothing iii {he UP. Sales Tax Act. expressly eX(:hz(.ii11g,'2; the W appli(éaii(m of SeC1i0r"1 1.2 (2) of the Limitation Act. C()}'"1S('(11..1.C.HU}/. t:i'"1c .E3'c1id prc.)vis:eion \VEfES heici a;)pli(§;1'f3iicr to the filing of1'evisi01'1 a1ppIi(t21i,io1'1s "under S€(?T.i(;')Y1'<1VO.__bf;_ﬂ"ifi UP. Sait-as Tax Act. I1. becomes tiicrefore _ebV_i"(3.us--.ﬁ}1.at tvihcz, aifbmsziici Ci('3('iSiC)i'1 ('riea.1'iy ei1)1)IiC1{i S.9g:f1'iO--:'} ' 9-[2']V'=i_Q revision petiti<)n.s fiiecl b€f0l7E§ revisidn V:-u.1t',I'1:)i"it]ies_ milder ziui» spe(':iai law like U.P. Sales (1'Ei%VV"A(7i';, §1I}d.hKﬁiéii.S€£iUOI'] 29(2) applied Section 12V{'.2--}.V:i"()_iA' "--_t,i13;f.'1.I;i'rifi-iiétiion AC1 to such revisional pr0ce(-;{ii1'1gs,.A"'This Vcls.:'c:ii_si<).:fi direct. decision on the poi__n--i 1app'iE*:1}3iii_i.yf" oi :S'évcti()11 29{2} of the Limii.2'1.ti('iii" A€f';i:ii* 3'('Q1-11pt:i.U1'E§gﬂ' period of 1i1_11itat'.i01"i ;31'c-s(.:1'i15(=_{ci'.ioéali"c).fi'i'---,,s];eCia1} law even Lhouggh the a1Lt_i'10i_'i_iy I:57c:~fc:)1*e.VX?£i1i'c';i'i"*"sucli 1)1'()(':e(~(Ei11_gs may be filed ' V' '-1_in(fi:a:1*°the legal o1"'S'p'e'Cia1_1 iaw may not be full pieclged Civil Cd ju_1'if _ ._ M i' also 1"€1("3V'c1I11' to n()t€ the jucigmenli of the .«. *J,\}_)cx C301}-rt" in the case of Sahkari Garma {AIR 1982 SC 4'{fg:*i{'c?ci' supra). in the si;ii(i 1T1'c1H.C}'. the Apex Court: was V/> (..'(.)1}(.T('1'I'1(,'d with the questioii as to \'\-'l'1t"il'.}'1E.'i' the DiViSi0l'1E1l C ommission er actin u 1'} cler th e U . P.Su gamazie {R(¥l£gl.}l&ill()l"} of Supply and Pl..ll'('.l1£lS('3] Act. 1953 21(:1_;ec;l,p as a Revenue Court 01' whether lie \.\-"as .21 persona d~€3sig.rﬁt_a1"(,1,V"

was held that the Divisional COﬂ1H1iSS_i.Q.I1_a€"f. had.'_ been r c0nstitut.ed an Appellate. Atllilll-§)1'ityHt11i1C:l'§21'.: P:(;t_,_ [hat showed that the Divisional,' Con1r1ii_ss'i0ne::»Waa Appellate Revenue Court but hot' as a _perso':1a'e;1es:gna:a. 'l'hat: being so, it ()l:SViQu.$"~-.that~lSectiori 5 of the Limitation Act.,applievd-VitoV-appealsl"'*.1l3ei'0re Divisional Cc)1111nisSli('m.ef:,aiitlj"l'1e'--.;€0uldxhtaridoiie the delay in filing elppeatlsfp ' _F_1*()i1'1°1:l1e' alpx-'.we*._ it" clear that the Apex Court was ., ,,.c:.lc-22:1:-Eviirigi1}-w'i~ih Rc_€\'-'"c'i1'itje Court (.'(j)l'1SlIiE',l.}l€C.l uiidtil' UP.

of Supply and Purchase] Act, which we1:ss.._:g1. speC_4if¢:«.;lAie1w. It was in terms held that S(',Cl'.i()1'1 5 of l "the. Lin.1it:;}1t.i(>h Act was; applicable to 2'evisi0nal pr()(:eedings _ 'l3e'i"e_rfe such Revenue Courts. 01' course. in the said W .. WV) .

dc='><':isi()11. no c)t.l1er dec:isi.on of {.119 Apex Court was cited 2;m.('E S('(*.t.i(')11 29(2) wzls 1."1ot' c.xp:'c?s:~'1_\~' 1'c%{1'1'1'c-:(.'l t.().M'i.;).1..'1'i 11T1c-? 11211.10 01 M10 dcCisi<')1'1 is 1'1C(?('S€~3EE11'i]_\«' a1'1<.1 i111pIi(.:_i_€j'I'y"'bg:€s.§:c.i:_.01? the 21ppIical:)i1i1;y of SeCt.i0n 29[2} E'31.;Hth for \V}'1'i'L'.§I"}.':§:'.f:Cii()'£'1 t.1'1(==: Lin1.ita1Tiora Act' would not }1z1\-'C'~..I)cc'§:n .1-51121'Cl_e AappI'i<i;1b1'c: {:(.) nwision pr<)ccc=.di11,gs l.)£:f()1'(: _ =7Z¢\«'c-':11L'u-. -C?ou*3?_1.' ffz.v11i1(;tib11i11;gV*

1..111der1Thc*. Special law. _ _

19. It is to be i{:_:p't.._ ir1.'mi}.1d -«tj_i'a,:.i'é;-.S€ct.ic)r1 29(2) a1.t':E'.1'ac1c(i for (:.:()n'11)L.1E.i1':g};_i'.1.:.;: '}i)'L';;fi()rﬂ'~.vL)V'1¢'~V~..IVi.I'1'}iTé1T.i(.)1'i for any suit, e+_;jV'i1.;{-§é.}'i{A 2113';j'ii<r;1=:.jE)1'1 u§'"ij(i= fiicd before :11.111'10riti<2s under 5P@(Ti~E11 01? .1€A)..\'\~'.?/:_1 I"';'._'_c1 A'\'='»'.4if the cronclitums {aid dowr1 in the 5-,1_Vi<i 1)"1"*:>}?i.<~=.i.r..)..':a "V;-"5111? e.s21%.isfi<i%(1. 2:u1('1 UIICEB they ggcél °:-e:.;t'i':s--1'i.i:(f%';2 mg': 131'()V?'i'§s"ii.)1'1s c:<'J1.'1t21i1"1e(.1 in S()Ct.i(.)1'1..~s 4 to 24 :::;1V1 e1lI :,:..;.j'1--,\_ly' VtQ _}s11(;th 1i)1'(')(Tt%t3di1'}gS. mea:'1i11g, t.hc-'.1't-.'by the })1'()er.j'<h.;_.:.'e1l_:éV(.tl'1(>111(' (.*.o1:1c1'1'1p1e'1.tv;':(.l by H"1c:.sc St-:'('.'.tIi£)1"}S of the:

"i...§miEat:m1'a Act wmilcl get. 1.c'é1c=.s(':L>pt:d into such pmvisions of " . :s;.5'e=:::§.211 or 1902-11 E2-1w.

W Lu

-J

20. En \'i('.'\-'\«-' of tin: e.1t3c_)v<:. xve <:c')11clz,.1(.1e tllat the period of li111itation prescribecl under Section 1v57.,_of;t:he '1'axation Act 1'/w. R1116 31 of tlie Taxat.'1on ctomp1.1t:ed }<eepi1'1g in viesw the p1*(o)yf»tsio1"1s_of~S§3:tti'o11sA 4}__tog V 24 of the l,irnitat,ion Act, 1963:-._ S:;1'c:1'.t' "t=;r;_f11 attract Section 29(2) ol' _ tLitoit_z1tiot1:{.'AC1.

(?()nscquent.iy Section of also be applicable to such Qﬁppellatct Authority Lmder S(';'C§".i()I1u the jurisdiction to consider; the delay in fﬂing suck} tl\;}'§)~«,5»'§lv';);1 s:,1ffiCi€r1t cause being made ()v1u:.1~t' utﬁy ..:1poii(t2111t_ for the delay in filing s1.1crh_21oppeal"S. V .

A '1'13'ifm é~.}Z.1'(-2 Ia-:t_wm'1';'a.1c:1 in the ('raise of CHINNAVENKATESH *Rv.*1f.-_ --AL»s.§":s1;«§NtI.oR RTO, MYSORE av, ANOTHER ( 1975 (2) KLJ 385"}. is ,._:'1(;».1r3:(>1'e a good law on the point and Consczqtlently _'i.i;1c_juctgn.1_<:nt; in Chi:zrtcwenktziesh is ove1=x'1,11<:<i. W

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