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1 - 10 of 59 (0.37 seconds)Section 5 in The Limitation Act, 1963 [Entire Act]
Section 4 in The Limitation Act, 1963 [Entire Act]
The Central Excise Act, 1944
Section 24 in The Limitation Act, 1963 [Entire Act]
Commissioner Of Customs & Central ... vs M/S Hongo India(P) Ltd.& Anr on 27 March, 2009
18. It may be relevant to mention here that after the
judgment in Hongo India (P) Ltd. [Commr. of Customs
and Central Excise v. Hongo India (P) Ltd., (2009) 5
SCC 791] , Section 35-H of the Central Excise Act,
1944 was amended by Parliament by Act 32 of 2003
with effect from 14-5-2003 giving power to the High
Court to condone the delay by inserting sub-section (2-
A). It is, therefore, for the legislature to set right the
deficiency, if it intends to give power to the High Court
to condone the delay in filing revision petition under
Section 81 of the VAT Act.
Section 34 in The Narcotic Drugs And Psychotropic Substances Act, 1985 [Entire Act]
The Delhi Value Added Tax Act, 2004
Hukumdev Narain Yadav vs Lalit Narain Mishra on 21 December, 1973
19. The argument predicated on "no express
exclusion" loses its force having regard to the
principle of law enshrined in Hukumdev Narain Yadav
[Hukumdev Narain Yadav v. Lalit Narain Mishra,
(1974) 2 SCC 133] . Therein, the Court made following
observations while examining whether the Limitation
Act would be applicable to the provisions of the
Representation of the People Act or not: (SCC p. 146,
para 17)
Signature Not Verified
Digitally Signed
By:SHAZAAD ZAKIR
Signing Date:21.10.2023 W.P.(C) 12677/2023 Page 20 of 27
19:04:11
"17. ... but what we have to see is whether the
scheme of the special law, that is in this case the
Act, and the nature of the remedy provided therein
are such that the legislature intended it to be a
complete code by itself which alone should govern
the several matters provided by it. If on an
examination of the relevant provisions it is clear
that the provisions of the Limitation Act are
necessarily excluded, then the benefits conferred
therein cannot be called in aid to supplement the
provisions of the Act. In our view, even in a case
where the special law does not exclude the
provisions of Sections 4 to 24 of the Limitation
Act by an express reference, it would nonetheless
be open to the Court to examine whether and to
what extent the nature of those provisions or the
nature of the subject-matter and scheme of the
special law exclude their operation."