Shri Sheetal Chand Jain vs Assistant Commercial Taxes Officer, Alwar

Bela M. Trivedi, J.—The application has been filed seeking condonation of delay of 26 days occurred in filing the STR u/s 86 of Rajasthan Sales Tax Act, 1994 (hereinafter referred to as ''the said Act''). Mr. CM. Sharma, for Mr. P.K. Kasliwal the learned counsel for the respondent has raised an objection to the effect that section 5 of the Limitation Act would not apply to the revision filed u/s 86 of said Act and, therefore, the application is not maintainable.

However, Mr. Sarvesh Jain for Mr. V.K. Singhal for the petitioner drawing the attention of the court to the decisions of the Supreme Court in the case of State of Uttar Pradesh Vs. Maharaj Narain and Others, and in the case of The Commissioner of Sales Tax, U.P. Vs. Madan Lal Das and Sons, Bareilly, and of this court in the case of M/s. Multimetals Ltd. Veavy Industrial Area Kota Vs. CTO. Special Circle II, Kota, 1-15, 2003, has submitted that in view of Section 29(2) of the Limitation Act, and there being no express exclusion of Section 4 to 24 of Limitation Act in the RST Act, 1994, Section 5 of the Limitation Act would also be applicable to the RST Act.

Now, Section 29(2) of the Limitation Act reads as under:-

29(2) Where any special or local law prescribes for any suit appeal or application a period of limitation different from the period prescribed by the Schedule the provisions of section 3 shall apply as if such period were the period prescribed by the Schedule and for the purpose of determining any period of limitation prescribed for any suit, appeal or application by any special or local law, the provisions contained in sections 4 to 24 (inclusive) shall apply only in so far as, and to the extent to which, they are not expressly excluded by such special or local law.

It is not disputed that the application of the provisions of Section 4 to 24 of the Limitation have not been expressly excluded by the said Act. Hence in view of Section 29(2) of the Limitation Act, the provision of Sections 4 to 24 of the Limitation Act having not been expressly excluded by the said Act, the said provisions including Section 5 of the Limitation Act would be applicable to the Appeals and Applications filed under the said Act. It cannot be gainsaid that the revision to the High Court u/s 86 of the said Act would be an application, as contemplated under Sub-section (3) of Section 86 of the said Act and as per the form prescribed therefor. Thus, Section 5 of the Limitation Act, which applies to the appeal or application, other than the application under the provisions of Order XXI of CPC, would be applicable to the application for revision filed under the said Act also. In that view of the matter the court is of the opinion that Section 5 of the Limitation Act would be applicable to the application for revision filed u/s 86 of the said Act. Having regard to the contents of the application, the court is satisfied that there was sufficient reason for the petitioner in not filing the revision petition within the prescribed time limit, and the said delay of 26 days is condoned in the interest of justice. The application stands allowed accordingly.