Commissioner Of C. Ex. vs Saktigarh Textile Industries Pvt. Ltd. on 16 December, 2004
7.9 In order to support the above reason, we may rely upon the reasoning given in the decision in A. Gupta Trust Estate v. Commissioner of Wealth-tax, Shillong - , by a Division Bench of Gauhati High Court, cited by Mr. Chakraborty and relied upon by Mr. Banerjee wherein similar question was being dealt with in relation to the provisions contained in the Wealth Tax Act, which is a self-contained Code as in the case of the Central Excise Act. In the said case, unlike the provisions of the Central Excise Act, since substituted by Section 35H, the provisions of the Wealth Tax Act, 1957 contained in Sub-section (9) a provision that the Section 5 of the Limitation Act, 1908 (1908 Act) would apply and this Sub-section (9) was deleted after the Limitation Act, 1963 came into force. This deletion was held to have been in consonance with Section 29(2) of the Limitation Act, 1963. Therefore, the silence of the statute with regard to the application of Section 29(2) of the Limitation Act will not exclude its application, which is supposed to apply unless excluded expressly or impliedly.