{"id":214056,"date":"2009-11-13T00:00:00","date_gmt":"2009-11-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/karnataka-state-financial-vs-the-dy-commr-for-transport-on-13-november-2009"},"modified":"2014-01-24T10:33:48","modified_gmt":"2014-01-24T05:03:48","slug":"karnataka-state-financial-vs-the-dy-commr-for-transport-on-13-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/karnataka-state-financial-vs-the-dy-commr-for-transport-on-13-november-2009","title":{"rendered":"Karnataka State Financial … vs The Dy Commr For Transport on 13 November, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Karnataka State Financial … vs The Dy Commr For Transport on 13 November, 2009<\/div>\n
Author: P.D.Dinakaran(Cj) & Shantanagoudar<\/div>\n
IN THE HIGH COURT OF KARNATAKA AT \nDATED THIS THE 13\" my OF NOVEMBER, 2009\nPRESENT\nTHE HON'BLE N\\R.P.D.DINAKARAN,   \nAND V' L   %\nTHE HON'BLE MR.JusTIcE MOHAN  \n\nWRIT PETITION No.97'91%\/2005.  \nC\/w. WRIT PET\u00a3TIQf\\i'Nos.3'?V44\/'2'CO:?;T.q?1~O35\/ECO?\nAn;L;OE916i;2%007;gTRMvTE3 1;\" M \n\nIN W.P.i\\I'O\u00a7979A:1\"j{2(i6\u00e9\"i\":  \nBETWEEN: ' 4' T ' H V\n\nKa1'I'1211:aka. S \u00e9,:;_1'{.e. l*'i1'1.<_11'1(:jE1E \u00ab  \nC()Fp()AI"'dvf_iOI"1.. Rz.EJ.i,z1ji1'12ig21i'\n E3rz:1r'2Oh. NO 197, \u00a7"<E';.1_I____I?.Ev(')1'\n'- . \" 2 \"51 Si'. 2.1g\u00e9t..' 'Rzij ;.gji1\"1ag211'\n 1_ W of C}m1'ci_ RO__eTc'i\n\" \u00a33a:'nga'R:6O \nB3.'-'-- iig,\/\\ssi'sf,2-3mf::Ge11.da1'I11.z1'1.hy', Adv.)\n  1. }Th(* D\u20acpL11_v CO11'1missi(:me1* fur'\n\nV  \"'I'r2-11\"1:+sp(:)1'1.. I3a1'1g'z--:l(.)1't? I')1'v1'siOn\n\n\n\n \n\n3.\n\nn\nI J\n.\n<\/pre>\n
V iS1lwess1’1w:;-1.1’a1i.a11 “Fowe1*s
\nD1′. Ambedkzla’ Road
\nBa1’1ga-1]01’e–560 00] .\n<\/p>\n
The Assisi.z-1111. Regi():’1z1I “E’1*2111ss;:)o1’i.
\nOfficer. R21j21ji:1agar<\/p>\n
132113 ga11()1’\u20ac \\Vesi. Ij3a11’1ga]o1fe.\n<\/p>\n
NK. Muraii<\/p>\n
Aged about 46 years<\/p>\n
R\/O N0.-406. 12″‘ Main<\/p>\n
\u00a7\\\/Eanj L1nat.h11e1gaI*<\/p>\n
Be111gal0re–56O 010.\n<\/p>\n
S. Ruc1rapp.a1<\/p>\n
S\/0 Siddaiah<\/p>\n
Aged about 52 years .  \u00ab
\nR\/0 No.U.’\/9, MEG C0}r3~ny_  V
\nSI’i1’\u20aciII1\u00a31pL11′?Ei’1’=A,  I V’ i<\/p>\n
Banga101’ef$._5O         ..Resp0nde’nts<\/p>\n
{By Sri B; V\\:’&3.e}’\u00a3f;51)’p.\u00e9:i:ii;.;!\\GP..;.\u20ac ‘fof   R2)<\/p>\n
111:3 Wm 15e:$;:;;.\u00a7:-nvgg’4::::’ec1’mclerArmies 226 & 227 of the<\/p>\n
COI’1S1iT.L1i,i'()j{1″QIN ‘1I1dia”{;>rayiiT’;g” to quash the impugned order
\ndzzicid 23\u00bb1’I>:2004 pz1Ss\u00e9d.._..by R] Vid\ufb01’. An’I1eXu1’e–A and order
\nC1E1’fi\u20ac’,C1:v2-2\u00bb~_A} I\u00ab\u00bb20Q3p2is.5\u20ac-d by R2 vide Annex1.1r\u20ac–I3.<\/p>\n
. “LN W’;’I;.N59; 37.44\/200%'”‘:”‘ A<\/p>\n
  ~ <\/p>\n
K211’ 1:}at2.1}<;1. S1.'-ate IndL1st.1"i.a1
\nI11ves'i;me—-nt.  [)eveI0pII1eI1.t:\n<\/p>\n
, ‘ V .C01’;o()1’\u00a3-‘. {.1611} L1 (1. .\n<\/p>\n
 ,f:3y :i1__s M\u00e91’112igcr
\n_ V’ ‘ .”I\u20acg11’1ij;}1 B h avan ”\n<\/p>\n
 __  Rm\u00bb. ‘C01.11’5e Road
\n   B2\u00a7.1’1g211c)1’e -5630 001.\n<\/p>\n
..I–\u00b0c:t.i{.i0ner<\/p>\n
{By Sri Puttigc R Ramesh. Adv.)
\nAND:\n<\/p>\n
1. Joint. Commissioner for
\n‘Fr211’1sp0rt’ (Bangalore Urban
\n8\u00bb: Rm’;-11) No.36, MS1L E-i()L1se
\n6″‘ F1001″, Cunningham Road   .\n<\/p>\n
Banga1or\u20ac~560 052. I<\/p>\n
2. T116 Assist:2m'{‘ Regional} ‘I’rans;p_or1.<\/p>\n
Officer and Taxation Auth01*1*.’.y
\nR.’F.O.. Bangalore Central     v . :\n<\/p>\n
E{or21n’1angLLE21, Banga1Q1*e–34.     _._.Res\u00e9pondents<\/p>\n
(By Sri B. Veerappa. AGAI; fqr. R1
\nThis \\V1’it;*’P\u00e9i*:.i_L:i<)'1:  L112.c\u00a7\u00e9f_';&rfib\u00a7eS 226 & 227 of the<\/p>\n
C0m3tiiutio11_. .~:w'i5"  = prayr1'u11g qu\u00e9i\u00e9h the order dated
\n17.1.2007 of th:c" R1 "at Ari.n(iX=._,1VrAAe-Eb' in Appeai N0s.5.6,7 8: 8<\/p>\n
(TAX) \/2o05eQ7z._
\nus: w.P.N\u00a2..4o.35\/200%.: "\n<\/p>\n
\u00a7z:21;v5z_E\u00a7_I$
\n V’  E;1f1gine\u00a3x:”r’  ———- -\u00ab ”\n<\/p>\n
~. iizmgaitzliizx N4\u00e9e.1fav21ri Nigam
\n‘  Ltd  “1’\/1I;i<3CC"D?iV'– .\n<\/p>\n
:9-39;’? %Nav-mu .j1fee.’rju~1′
\nE3e1gga’un1..   ..Pe’i,iti01’1er<\/p>\n
 __(By Sn. Bha1’a1E;h Kumar. Adm.)<\/p>\n
C<\/p>\n
 ‘ 1;; Deputy Comrxaissioner for
\n  Transp0rt:, Belgaum.\n<\/p>\n<\/p>\n
2. Cc)m1’ni5sio1’a20O’5<\/p>\n
respemively.\n<\/p>\n
IN W.P.NO.10910\/2007 :\n<\/p>\n
BETWEEN :\n<\/p>\n
Karnataka State Finar1cia._1_
\nCorporation, No. I} \/1 _’
\nThimrnaiah Road V
\nBanga1ore~560 05:2′  A ‘<\/p>\n
By its Assistani.’ Gc}1%:*.Ve;’::_I’IX\/1a1h2iger’\u00a7’     ..Petition\u20acr<\/p>\n
{By Sri i*1en’a\u00a3;\u00a7;t’,  }’\u00a7dV.,)<\/p>\n
AND:\n<\/p>\n
1. The Rcgional “.’r\u00e91ti._s;)o’r.L_:of{fi(:e1′
\nMysore “i~’)4i.=3″ufi(:1,;’ Myso-ltd\n<\/p>\n
2. I~221gE1u_ V . A ‘
\n \/’*9 B__. C . VR211o1a\u00e9go1__.1_cia;\n<\/p>\n
 . VG’a11ig\u00e9\u00a31’z1M’3t.reet<\/p>\n
‘  ‘E3a1111_LV1V1″~ o’I’oxim.__
\nNiyso1f\u20ac~..D’isfa<ict.\n<\/p>\n
3.” AS.'”Ra1:1’1a;c:haiidra
\nS’\/o S_iddeg;\u00a7C_CVfl<\/p>\n
1.6-8-2006 issued by Rl vide Ar1nexL1re~L. the Cl\u20ac1′{1’c1I1L’l.>lTO\u20aciQ\u00e9*,
\nissued by the RI dated 8~9~2006 vide A1mexu1’e~_l_\\{i””‘an;1..__th+;_V
\norder of the Appellate Authox-it,y dated 30~l.<\/p>\n
An11ex’ure–P.\n<\/p>\n
These Writ Petitions are eomingloniihrjj.heaitixigl ‘on
\nday. MOI-{AN S}-iAl\\lTANAGOUDAR, J., delivered l1;.llvc\u00bbwi’r_1_’g:._-. <\/p>\n
Jvnemggg
\nLearned Single Judge havixnglfeltt  the deiet\ufb01m laid
\ndown in the ease of  ~–vs~ SENIOR<\/p>\n
Rnxmmmeammnm\ufb02iwdmxmewjmmms<\/p>\n
I'(;’C0I}SiCi\u20acI’\u20act’Cl()l}…T5. refei’1’e’d.AVl”‘ t.he.:Se”lw1’it petitions to the
\nDivision Bench unvde’1f~_lSe.eti0n;~ 9 of the Karnataka High
\nCourt Aetg,<\/p>\n
QJ:a.w’i~l13.__.th,e ease’e.f.~CihinnaveI1kates1i (SL1p1″c1}. learned<\/p>\n
Sl’i’iflggiwe  Court has ruled that Section 5 of the<\/p>\n
l  .’,Limit’at_ibn Aeil1iVei:;11(>t. applicable to the appeals filed under<\/p>\n
-<.l.l'_j3.\u00abSe(:ti0n 15 Ct" the Karnmtaka Motor Vehicles 'l.'axati0r1 Act,<\/p>\n
  ( hereinafter referred to as ".l'axati0n Act.' for short)<\/p>\n
V'<\/p>\n
,(1_<\/p>\n
r\/w. Rule 31 of the Karnataka Motor Vehicle Taxation<\/p>\n
Rules. 1957 [hereinafter referred to as 'Taxation <\/p>\n
short).\n<\/p>\n
3. Thus, the question to  <\/p>\n
Division Bench is<\/p>\n
” \\Nhether Sectiori 5 of”the’Limitatilotii-.A:3t
\nis applicable for lloottitjlonirig the
\ndelay in preferring,\u00bb~–th_e:’\u00bb  under
\nSection 15:   ‘j-‘Mot.olr Vehicle
\nTaxatiorili  31 of the
\nKa1rr1’atai:a;”;p.l\\\/lotor ‘”.’l\\.l\/9ehiel’ew.Tl’axatio11 Rules,
\nissitautlll pl ‘ l’
\nAnd eo’t:1pseqtier1tl3.f?’  V”\n<\/p>\n
p  it ‘\\7Vl’1\u20actll”1&’._Il_’Ill’1(3 ratio laid down in the Case
\n  l.C’htr1rtaper11ealt\u00e9sh R. T. -us- Senior RTO.
\n  reported in 1975 (.2) KLJ<\/p>\n
‘l A   be interfered with ‘?”.\n<\/p>\n
 AA 3. u-Tlihe facts in these writ petitions are almost
\n lrgoinlmori. The petitioners herein have filed appeals before<\/p>\n
it ‘:l_4t’h\u00bbe—{prescribed Appellate Aut.horities under Sectjori 15 of<\/p>\n
g\u20ac<\/p>\n
‘L,\u00a7<\/p>\n
the ‘l’axat:io1’1 Act, 1’\/w. Rule 31 of {lie ‘i’axat:io1’i Rules,<\/p>\n
questtioiiing the ctorreetness of the notices\/orders.._isetied<\/p>\n
by the original eu.1tli()rit’ies. Si1Cl’1 appeals are”fi.1’ed__”with<\/p>\n
certain delay. Thus, the appellants before*vt-ljieyr’espec:i:.ive. <\/p>\n
Appellate Authorities i.e., the  ‘A.’l:ierei\u00a7f1–..A \ufb01led<\/p>\n
applieatrions under Section 53 (:i:th_e Lin’1ite1t:ioriv.;f1xet.Hprayingg.L’<\/p>\n
for condonation of delay ih_’:lV”i”ilirig_v tl1.e”\u00abappeVais. The
\nAppellate Authorities Fiaye   appeals on the
\nground that thee’-appeals”ai4e vflled_vbveyr_\u00a7hd the prescribed<\/p>\n
period of 3Ga13r:;l._y_t,h_at*..” has no jurisdietiori to<\/p>\n
QTOIICIOIIZE5″AvT\u00a7lCl&ti:t4VV’irjrlfillillg  appeal. ‘l’hc)ugl’1 the<\/p>\n
Appellate\ufb02ta quoted t.he j’L1dgn1er1i: of this<\/p>\n
Court1′.\u20acP0rted.:Vi11Vthe.”-eaee of CHINNAVENKATESH RT. wus-<\/p>\n
 “.;=;I3Nie}2 ?–R’I’O.._ iwi\/srjke ea-, ANOTJ–JER ( 1.9 75 (21 KLJ 385}.
\n their orders, seem to have followed the
\n._  ;~atio’~\u00ab.__laid’ ‘d.(;’).;i>’VAl1 in the said judgment. while passing the<\/p>\n
‘ ‘ \u00e9 ”  li”1’1.p3,,lgI} ed e1*de:1’s.\n<\/p>\n
W<\/p>\n
4. Ii’.  re1eva11’11 to 1’1ot<;=. the prm-'isi<:)r1s oi' SC(.?I1i()I1<\/p>\n
29(2) of the I.,1111it21Ei:2;1t’i()n –..fL})’.r:_.vthe<\/p>\n
purpose oi’ disposal of thcrsc-2 writ. petiti(ms–.~-~.–._  .<\/p>\n
Section 29(2) of  <\/p>\n
Where any special res(jri–iJ\u00e9d “fork;
\nany suit’. appeal or 21;9:}.jii(\u00e921t4i\u00a7.)1’i—.\u00a7a’=.pt:1~iA6:1VMbf
\nlimi1at:ior1 difi’e1’e_ui. i’1′();1’1——tV}\u00a7_’Lc. 15d
\nby the Sc7hedL1lVe’;~ 1he Section 3
\nshall apply’ as if S[_L’Vl:.(‘IfhV ‘\u00a3116 period
\n}’)1’L->53c:1’iL7<-?'('.E' :1.}1<;_:  for the:
\np.L1–1*pr)$:\u00a7ei_V'.' ;<3'.;'i5:;;   eu'1_v period of
\n fa-'r any suit, appeal or
\nap'p1j(\u00a7aVti<j11._'iii:\ufb014i'13,f 5\u00a75ecia11 or local law. the
\n.1"J,1'1.iSv..601’i’i..a1ii’i.\u00e9(Ji in St;:(:\u20acio1’1s 4 to 24
\nV’Si*1a-\u00ab’1-}”e1;3g31y only in so far as, a\ufb01d to
\n  to which, they are not expressly<\/p>\n
 %.r:X(:If’u.dcd’by s1.1cl’1 1.)c=’:~.ciaE or 1(.)(fa}. Eaw.”<\/p>\n
” Sc{5nI:i(\u00a71T1 15 of the ‘I.’axa.ti<)1'1 AC1  a.1ne1'1dc(.i by Act.<\/p>\n
  \u00bb 'Nx()\u00a7T8\u00ab-..;)i' 2007. Sec:t:i0n 15. p1'i()r to amendn1e1'1f. and<\/p>\n
  st}:bseqL,m=:1'1i; to arnc_=1'1ci11'1c?111. reads E']'11.\u00a3$ :<\/p>\n
V'<\/p>\n
,9,<\/p>\n
Before 2-u11e1'1d1nem :\n<\/p>\n
Section 15 of the Taxation Act : (I’rior’e’te’e._<\/p>\n
amendment) Appeals : Any person,  <\/p>\n
z1ggriex\u00bb’ed by any 01’de.1″ of a Taxation A<!(.11[.}1(}17.it}'<\/p>\n
made under this Act. _~me_y .'x.\u00a5\\ri\u00a3,1"1"ir*.'] <\/p>\n
prescribed time and in the '\u00bbpr\u20ac:_S'C1.'\u00a7'be'd xn\u00e9irlxiefr-;.. <\/p>\n
appeal to the p1"\u20acSCI'ibVf:3e(f.'_ElLiE,}'iO1'ii.:,'."<\/p>\n
After 21men.ci_m.em_': :\n<\/p>\n
Section 15″–.-ix “;–\u00a7fj  Any person<\/p>\n
who is e1gg3;1*ie\\reci….19y’anyercler t5=f7.ga”Taxe1t.ior1<\/p>\n
Auth01’i1″y’ “m-\ufb01icle”–_m’3cl’e1″ “t:11ViVs-V”A<':.t.\u00a7 may within<\/p>\n
the }=i)i'es.C:;."i:l'3"e\u00e9i  V the prescribed
\nr3i\u00e9:1iiT\u00a31e1.{\u00a75.a}3p\u00a7e\u00e9il  pres'C.1'ibed authority.<\/p>\n
  4(2) ["ci')."VL\\\u00a5:.(AV)'  shail be e1'e1te.e1'{;ai11ed by<\/p>\n
the  e1ppe1I\u00e9:1ce"v_'\u00a3i.L1f',I1()1'ity unless it is<\/p>\n
J:"?.aegfor1}pa11ieci. …. by sat.isfae1.()1"y proof of the<\/p>\n
 _V pa.y:.11':9%V1':i'i.. ef the tax not ciis_1:)1,z1.c:<E in the appeal.<\/p>\n
 Net \\vit1_1s1,a1'1dingthat an appeal has<\/p>\n
' bee,11 Vpreferred under sub~seCt,ion (1.), the tax<\/p>\n
'  0r"0t,he1' am0un1_ shall be paid in ac:eo1'd2mee<\/p>\n
..5wii'ch the order again_st' which the appeal has<\/p>\n
been preferred :\n<\/p>\n
V5<\/p>\n
-3%}-\n<\/p>\n
Pmvi(.1ed t”E’12’1l. the. appeiie-11.0 aL11″h()1*ii’.y<\/p>\n
may, in its dis(:re141’or1, give d1’1’eCt;i()11s as ; f13,<\/p>\n
thinlszs fit. in re,ga1_’d to the payment. of t.11t5\u00ab\u00bbt:2″1-:\u00ab<4f:_ "<\/p>\n
or other amount: payzaxbie Lmder (i1e1:.:se;Ef\u00ab~ (\u00a5.)y)A,""if <\/p>\n
the applicemt ftlrnishes s1.:fif}veie1'1t .:~3'ec:u.i'_ivT,y"'\u00bbf,0*_<\/p>\n
its satisfaction in such iforn1y'2:I1d_ =_su..<:l_1V <\/p>\n
manner as may be presC1'ibe($__.\n<\/p>\n
{3} Any appeaf ‘=p’1’efVe1*1*e(\/i– ” :aI’i;e1’ V} the
\nprescribed pe1’i0e1’shal?Vbeuciziemigsed. A H<\/p>\n
Rule 31 f”v’ea;~f1″_e. c;1fd’e._1j” sL.1c11 persorl, appeai<\/p>\n
to. –\n<\/p>\n
Ii}  1:i*’:-:’:V Depuiy C(>1nn1iss_si()ne1- for<\/p>\n
 ,V’_I’:iafr’1sp(51*I._._ if the 01_’igi1’1a.l order is that” of an<\/p>\n
“-‘.__yc)f’i’iz5e;f__(:~\ufb01f1er than the C0n’1m1’ssi0ner and the<\/p>\n
 {f)evp’v..ty’ Com_m1’ssioner for ‘I”ransp01.’i:, and<\/p>\n
Provided that if the originai order has<\/p>\n
-‘been passed by the Deputy Comlnissioner for<\/p>\n
T ‘ar1sp()1*1″ himseff in s01″\\’j:?\/>0t:}1e,r eap2″1Cii:y<\/p>\n
..1;..\n<\/p>\n
appeal a.g2.1i1’1st such c)rigi1″1a1 order shall lie to
\nthe Commissioner.\n<\/p>\n
(ii) the Ke1r1’1at\/aka: Reve1mc~ Ap;3e:–E–1\u00a71t’..e}’_L’  , ”
\n‘l’ribuna].. if the original order  that  _i;}11.\u20ac3L’ ‘M
\nC0n1n1issi0n_er or the {)epm1:y…Cc)mmiSsi:>n\u00e9r<\/p>\n
for T1″‘c1l’1S})(‘)!’1..\n<\/p>\n
5. This Court in the =’i\u00e91′:.+\u00a2 of ‘C1’1iIlf1ClL’\u00e9’.f’1.KC?.K'(\u00a7’Sh\u00a7 (cited.<\/p>\n
supra} 11213 rulec.i that SeCt:io.:’1 _E_3_ ‘o.f_1h_c Limi.tat.i0n}Act is not
\napp}ic:ab1e to appeals”– \u00ab\ufb01led? ‘%;n1d”\u20ac;ifV”~ nSe_Cti0n 15 of the
\nTaxation Act 0n_’the g1?()'”u’r:*d ‘t}’1’2zt:’=1j.11eV’ta12&i\u00bbf”1g auth01″i’r.ies are
\n:1’1e:’e]yj’t.’h”L*”iT1’1.\u00a7s,1.1″1if{&i:'(~:1’iga,1’i’ties Ei’i””1_:}fic State and do not forrn
\npart. of the 3′.udic:i\u00e91:*y.,  Ivz.1 (:;1″._V; \ufb01t’:l:1 1’J.\u00a3)V1’i'{.iC::i (‘%2{a’1.1″1()t be tree~11’c(:I  t’h\u20ac;: Cc)1[1r14s of<\/p>\n
 “–Ci\\fi! J1fu:’..i(%22t.:111*c:.  “””\n<\/p>\n
   =71 for detem1i1’1i:’1g wh_et;her the a.uth_ori1:ies<\/p>\n
a1*e’i71iI1c\u00e9t.id;1if:g as the Court. or not has been laid down by<\/p>\n
 21 of the de(?isic)1′}.s of llhf-,’. Apex Court. To avoid<\/p>\n
:*c1VJL\u00e9r1.\u00a7t4i(‘>11. \\vc: Inay :*ei’c~:1* ’10 0116′, 0f\u00a3.I”1em. i.\u20ac.. in the case of<\/p>\n
V’?\n<\/p>\n
.13,<\/p>\n
THAKUR J UGAL KISHORE SINHIA –vs- SIT I CENTRAL
\nCOAOPERATIVE BANK LTD., (AIR 1967 SC 1494).;”‘–\u00a7n this<\/p>\n
n1211:t’er._ the Apex C(;)zm, was (‘.()1’1C\u20acI’I1\u20acd with  \u00bb V’C’1L1*esi:\u00e9pr1<\/p>\n
as to whether’ the Assistzmii Reg1’st.rar of’._CQ}0perati\\{e’<\/p>\n
Societies 1’unCti(e)11_i1’1g m’1de1′ Sec’jf.i(‘)1″1″48 ‘;r__>f ‘};~5V:h%a;r  ahd ‘<\/p>\n
Orissa Cov0pe1″au’ve Sc)Ciet,ies AC1, “‘1935,\u00bb..”.;wa’sC(>uf’t\u00bb<\/p>\n
s1.e1b()1’din’a.{‘,e to the High ‘v'(3′.(:)’\u00a3,.11’1 f01’*._  f):’;.1:’pose of
\nComempt of Courts  1952:. ‘W}a,iVie..answeriAng the said<\/p>\n
question in the affirmaf,iye,~..ti1e  relied upon the<\/p>\n
j1,:dgment in  SINHLA —-vs- JYOTI<\/p>\n
NARAIN’  :.SC:”66 )f”Wv11e:’ei11 it is observed in<\/p>\n
Pa1’ag:’ei’phi–i’1 are the essential tests<\/p>\n
Qf’ a._ ;’ud.:’c1’c1l prorLourlcenelent, ”<\/p>\n
V47<\/p>\n
I1 is 1’e.1evz:1m to 1101.6 a.110t1’1e1′ ci1eeisi<)n 0f.th*eA_pex<\/p>\n
Ccmrt in the ("use VIRINDAR KUMAR  -'-.–__Ijs~_V<\/p>\n
STATE or PUNJAB (AIR 1956 see _1 53};'"'wii\u00a2:1~\u00e91nf, <\/p>\n
observed thus :\n<\/p>\n
It may be  lg; Agm.I_1aI_:\\\u00a7
\ndisi’ir1guishes a court  _ a
\ntribunal is that  e’I’iarged :11;-\u00bb=._1″Ie}1 adduly to
\ndecide disputes a’r}’w,.”d’fIs?ir3,I111er’ and
\ndeclares ‘I_da”1:e__ r*ig}1′{s”  {Iii definitive<\/p>\n
judgmeflt. \u00a7l”To _dec}!_de ;’_:V1x_ a ji.’:;::’i:icial manner<\/p>\n
i{:1’baI’L:e.si;-V “-i.f’ie_:’*p’ariies’*'”are ermfiled as a
\nrfzvazzls-,”  —i1e’a.rd. in support Q\/” their
\n<'*ioL\u00ab1'm 'arld'-ta"acgidtzeex'evidence in proof of it.
\n:w:1r'1d ::"'azg\u00a7o Vifrlpe-:'t's".czr'1 obligation on the part. Q\/'
\n a;:i}1a'f*f{_r}"'*"to decide the ma.I.Ier on a<\/p>\n
 —co;issidei*a.I_ior1 Q)” {he evidence adduced and in<\/p>\n
 ” -__’cLe’cd_rfd(1r;1ee M,ai.1.I1 law. When a qu.esI.ion<\/p>\n
 1.i1V.e’z’ej’a’r’e arises as to whether an auU1ority<\/p>\n
saicl Act. has C’.(.”).i]’}C up for consic1cra.1′.i()_i1 at difih>.1″c-311E. times<\/p>\n
L1.:’1c’ic1′ ch f11=.1″c21’1 E”.  an iiies.\n<\/p>\n
The C0m11iissi()1″1e1″ who has been 21’ui;h.<)if1ze'c1,:to  2<\/p>\n
e\\-'i(1e1'1(:e 01' the wilxiesses. has bcmi 1?;-eiE..c'1f t.o.b<~:. 51- (",'(')i,:'l'~1T"_{' {E336<\/p>\n
Jyoti Narayan vs.Brijnan'dV_c'm__ Sifthfu  ihafn\ufb01i.<\/p>\n
289]. The Rent: Cont;_r()I1er   21 Court
\n[See G.B1.1lliswamyV  AIR
\n1 976 Andhrq\u00e9 _::P':f\u00a7:1d\u00a3::.\u00a7li"   . _  .:i?:3'1<;\u00a7.cti01'i Tribunals
\nhave beezn Chand 'vs. Sri
\n All.L.J. 5 at page 7).\n<\/p>\n
C()rc);1ei’:3  Cari be adduced have been<\/p>\n
lieldto  V..cF-<)iir1s"': [See Tanajirao Martinrao<\/p>\n
 ."'-Ka?i\u00a3\u00a3imbar'zde  H.J.Chinoy: 71 Bombay Law<\/p>\n
  In Brijnandan Sinha vs. Jyoti Narain<\/a>:\n<\/p>\n
 66, it. has been held Eihat: any ‘I’ribuna} or<\/p>\n
‘   “a;Li1i;.Lh()ri’i;y”‘ whose decision is final and binding b\u20acT,VV(?\u20acF1 the<\/p>\n
 p21i’–ii\u00a3*.s is 21 court. In tthc: said dt3(‘TiSi.(.”)11, the Supreme<\/p>\n
” “‘COl,1I’1,.. while cimriciiiig E1 CEISE? 1,1i”1d\u20acI’ C<)u:'i, of Eriqu1'1'y Act.<\/p>\n
V'?\n<\/p>\n<\/p>\n
— Eh \u00bb
\nhclcl 111211. 2-1 c0m’1 of c\u00e911q1.1ir’y is not” .21 (‘wart as its C1\u20ac(TiSi()I’1 <\/p>\n
1T1ciil’1cr fine’:.11 nor 1′)i.11cii:’1g L:p01″1 the pa1’t.ies. I.n ‘-Vindar<\/p>\n
Kumar Satya vs. State of Punjab: AIR <\/p>\n
U10 SL1]l)1′(‘:’.H](‘, C(_)1n’t: has mach: (;1Wb1′()’c1(i’.VCi’1″S1.:i_F1Cifiv()1’1  u2’1′ <\/p>\n
court and quasi judicial T:”ibL11’1a}I~.\n<\/p>\n
As could be so\u00a7;1:1 f1*c>1:11. :vf\u00a7’u.J(%r,31 {.ij;.};1Lt_\\ijiarnataka
\nMotor Vehicles ‘\u00a3’axatio}1  appeal lies to the
\nDcputxy C0111:”:i:\u00a7:2.$i(.)r}:(\u00a7i’V’L’  or to the
\n   Revenue Appellate
\nT1’ib’:,1 I’1i\u00e951’I Wei E51; 11  if Ea    V  Kart} at aka Revenue
\nA13}.)el1a ife  two members, one of which<\/p>\n
is 21 Judicial'”Memberof f)ist.1″i(:i. .JL.1(ige Caclre.<\/p>\n
 _V’i’%1e~.Vt{21i*n;11’e’1.l<21 Motor Vehicles 'l'ax2=1t:io1'1 Act. 1957.<\/p>\n
xxf2wAs"–\u00e91'1a(tiT–i%\u00a7i \ufb01i-vi1.h an i1'1{\u20ac1"111'cm to b1'it'1g 2111 u11ifo'rm rate<\/p>\n
'.V$t.1*1.1(':1.1,1:*e.. 1;h_r0u\u00a7.j\u00a71mut the State and to consolidate and<\/p>\n
C_'2:.11n'c\u00e9'n.{i the law 1'eE2'-1Ei1'T1g in iervy of tax on motel' vehicles in<\/p>\n
'  1.11:3 S\u00a3.a{:e of Ka.mataka. '.I'hr-3 pmvi;-3ir_)1'1s ()fI1'1e Act clearly<\/p>\n
W'<\/p>\n
K-J<\/p>\n
. |,t_
\np(_)st.u1.a1_e iiiai. 1.1'i<-=2 State of Kar1iat'.a1“‘<\/p>\n
can be said to be a D()Ii’1C’.S'[\u00a7iCiA.:’Ti*iibL1Ii’\u00a311f “=___. <\/p>\n
member\/members oi t11e,<appel1e1're 2.a.i.1t'1i2'orii.y.__ar_e not:<\/p>\n
nominated by the parties. 'i"he__\u20aci-ispuutexniisdo no\ufb01 have any
\ncontrol over their appbi!'Ait.1Tif:1'1'i,.' ; 'appe11at.e authority
\nmay reject the ap-D6211 atthe":1i'1*eei1}oik;i.i the power to<\/p>\n
summon i'e.C-oi*rjs\u00a7l;_V__ifi. 'I'1{\u00a2)_S_ C,l.isCifei[io11 to give directioras as it<\/p>\n
thinief0re it. The appe1’1:;2,tEE~V..a1atllbliity .h;cLI’S ii’Q”Cie:’i.\u00e9r111iIie<\/p>\n
the iis. If 1119 Aplac\u00e9llapze  E1’C(\u00a71;1.1’L- \u00a7{h\u20acl1 sub-
\nSection (2) of Scc:t.i01\u00a7 ;f&\ufb01_f:!’  Act, would
\napply. As it  ._g1   for the
\niegis1a1,L1re     Section 5 of the<\/p>\n
I,in1it’z2’1fi_(_):’1._ ~A(jVtV;;X1.963 sj\u00a7’cC1fi\ufb01%ally. In HIE-IT. View of the<\/p>\n
1’n21.t’:Ic1:_ EU}’\ufb02\u00e9illpliff\u00e9-Ui(‘)1’\u00a3” _{‘1″_;1c’Ie1* S<:~(:ii<")k 2,11, Sc'(.'11i01.1 29(2) of rm-~ I_,imita_I,1'oz1<\/p>\n
Act -2:g.*vcai~:*. 'that the f<)11c')wi11g' iwo 1'c'=:qui1'e111c11ts have to<\/p>\n
A  "r39: se1l;4is'\u00a77i\u00e9d by the 2-u.1tho1"ity i11v0ki1*1g the said ]T)l'OViSiOD<\/p>\n
 _ \u00a3019' i:1:.1p(_)rI":i11g t':.}'1c: n1a. pmvisi01’1s <'r0r11",2:i11(:d in<\/p>\n
= S.ei:i",i(')1'1s 4 to 24 of the L:'mit.a*.':io1'1 ACE :<\/p>\n
V'?\n<\/p>\n
,gl_).\n<\/p>\n
{:1} ‘I’11c’r(: m1.1s1 be 21 1’)1*(‘.>visi<)r1 for 1:)e1'i()\u00a7i
\nof lin'1:'1_a.Eio1'1 1.m(.k'r any .5'p(".('.i.21.lH.
\nlocal law in cc)1me(11'i()11 with
\nappeal or applicatioll.   '<\/p>\n
(1:3) '1'he s2:1i(1 p1'e._e5<t:'_i1.::-:1'iun_ '<_)jf Y;.)<}iji'<'x_?1"–..0rfV  f
\nIimi121t1'0n unck\u00e91* suCfh_ special 01f"E~o(~t21I'=, '<\/p>\n
law' should VE)-g\u00a7'~..__\u00e9iiI'fef(;:1t' .jf19o:Ii"~-jtiie<\/p>\n
period 1')1'L==:s<3z'ii3\u00a7j_g_1u""by=.:1'1e scr"h.e,c111I_<f: to<\/p>\n
t'I'1e i',ia11ii..af'i–.11 7_A(:1, ..  ”<\/p>\n
If the g1.\u20ac<j;4CSaiCE;A 1'_,c-.*4(7;:'\u00a7\u00ab,:11'1".\u00a2f'1~';L-ff:-'_1t,S7arc satisfied, the<\/p>\n
<:(m.sc;:q1.1c'-rm13$Sc<:1:.i01T1 29(2) of the
\nE._i1.;1%1a1i,ig:);a ._  ,  "3111 'iir'\u00a7111:11.i(::a1%y fol E ow. Th ese
\n(.'.<)r1 seq 1,:  3;   1*} ' IV
\n  in  ____  (',E1fr5(.'.. Scittiiun 3 of the
\n,, 4',,i:.ji,A.;i*13'tj;1*'{,i<)11 Act. wo:.,11d apply  if the
\n  p1'CS('1'ibt'd by l'.hc,' spercial <31' 10<\u00e9a._1<\/p>\n
 law was the period presc1'1'bed by the<\/p>\n
rschedule.\n<\/p>\n
W<\/p>\n
“:11”\n<\/p>\n
(ii) For clet:e1’111i1’1ir1g any pe.ric)d of limitaticm<\/p>\n
p1*cs:(‘1’ib(‘:cl by 51..tl:i’1 .<5pc=:<'ti2-1l 01' lcmal
\nfor a suit, appeal or application _;.\n<\/p>\n
pI’OVlSlO11S (:()11tai11l11g V >SMe(:l.io13~:x ~    _
\n[i1’1c:.lusive\u00a7) would ezmsly   A’
\nthe extent to V wl}zi(:hV”‘-.I.licy <\/p>\n
expressly excl1.1dec__l “‘by -.51.1cli’ :\u00ab_*,.})\u00a7~,c:i::1vl? or<\/p>\n
local law.\n<\/p>\n
10. In tlie light:…nl_”*VI.l1e 21l'(>f’es\u00e9ii\u20acji”‘\ufb01analysis of the
\nrelevant __es \u00a7i3’l”_Seci’\u00a3:id;i1V29(2). Vollf VtV1l’1’\u00e9 Limitatiotl Act. we
\nwill last’-age ta sec.’vqlieihgi;..9cc*{i()I1 15 of the Taxation Act<\/p>\n
1’\/xv. R1_1lc:*f8 o:'”1.l’1xt: ‘E_”L1xa1.i”(m Rules aroviclin 5 for 21 st.at.utow<\/p>\n
 z1})}3e:\u00a7:1:l’vE’,(; tlmVIVA-ppv\u00a2ll;1,li.e A1,1ll’1(_>1’il:y s2.1t.isI’ies the a.f0resa1’d<\/p>\n
 t;v{r1’l–“l_\u00a7:0.1j1(i.i1’iqi’1s_ for a1tt.1*21(ttiI1g the 21pplicabi11’t.y of Section<\/p>\n
29{‘.’.2′}v'(I)l’Vl’fl’l.\u00a7f*-LAiE;Ilil,aI’i(.)1′} AC1. ‘l”l’1erc (‘,EEI’i1’lO’t. be any dispute<\/p>\n
Ivthat “i*i.a1;i’r121lal<z1 ,M01:<)1" Velqicles 'l"'axal.1'()1l1 Act, 1957 is a<\/p>\n
V~:lS;)e;(ii_21l or a local law. Rule 31 of the Taxation Rules<\/p>\n
' p19\u00ab:255z’ibes 1.110 period of 1in1ilat_.i(m for ihe \u00a31ppE’.8..l under<\/p>\n
My<\/p>\n
Seciiion 15 of 1.110 ‘1’;-1.xaiio1i1 ACE. \\\\”1Ii(.’lI is Cllfl'(,’l’Cl”1l’ from ‘{.he<\/p>\n
period presc~.i*ibe.d by {he Scl1ecl1.11e as tlie S(:l1ec’i1V.aVl\u00e9,_iio the<\/p>\n
E.imii.a.t_io1’1 Act does noi o(_)iii:e1iipla.1;<;=. a1113.j"""pL\u00a7i<i.o(,7\u20ac;_. of<\/p>\n
limi'i.at.ion for filing appeal bei'oi'e the A})_pc.=:ilaic A.ot..li(;ijft.y.. p <\/p>\n
under Sect;i()n 15 of the 'I'axat.io:i 'Act.,_-~ r_)i;' iii_o1.h'tr 'W:o.ifd<~3. it<\/p>\n
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 <\/p>\n
is by now well sct.z'.ls(_l t:l1e1_t.p__i:i:iA-pa –sii.1.iatji–o1i:Hviflierein the
\nperiod of limitation is  or local law
\nfor an appeal poi' app}  thert-2 is no
\nprovision  Act, the second<\/p>\n
oo:1dit;ioiimli'(J11atti'ai;.:'i:ii'ig_Seoiiioi1"'29(2) would get' satisfied.<\/p>\n
W'hei'i l:l\u00b0;.\u20ac'..'l\u00ab'i1'$l ..oil~1.li1c=;*. Lll11llE'1l,l()l'1 Act: prescribes<\/p>\n
no timg-3 liiiik fr_):*_a- p';;1i'f.i'o1.:lai* appeal. but the special law<\/p>\n
."'1.)1't3Ls<'*i*il.:1'{:.s a..i.i1'ne lvil\ufb01ii. for it. it can be said thelt. 1.1:'"1dc::' the<\/p>\n
Ks-.'.'ii's;:_ S::lf1~e_cl"u.V1'e_vof the Limitai'ioi'1 AC1, all appeals can be<\/p>\n
fiiod..__ai: a~i'iyff:.~ii11e, but the special law by limiting it provides<\/p>\n
 V.'i"()Al",E1. cii'i7l}:%;'e'r1i: period. While the io'i'mer permits the filing<\/p>\n
 . l7I_V”‘z1:\u00ab1’l appeal at any Eime, the 1ati:ei’ limits it to be filed<\/p>\n
‘ ” -\u00bbwii.l’1i1.’1 the pi’es(:1″ibsc.l period. It  i:lioi”ol’ore., (l.ifferent<\/p>\n
W<\/p>\n
from that pi'(3SCI’ibGCl in the former. 2m(l tIhL.1s, Sectfiori 29(2)<\/p>\n
oi’ rlie Limit’:-1i’i(‘)11 Act woulcl apply eve:’1 to a (:ase.._w-E16-,.1j_c 21<\/p>\n
(lil’l’e:’e1’1(:c-2 b\u20ac{‘.\\\\7(:’,\u00a3’.i’1 the special law and I.i.z’=}jil’.\u00e91t>i’Qi:1__:’ <\/p>\n
arose by the omission to pr0v_i(i\u20ac_ for-‘lifI’1’iial:ibn’;t,o.i_ 3″<\/p>\n
})Eil”E’,i(‘.L1l.’:11′ pr()ceecllz’1g u11(.le1′ t.’I1e l;lITi:\u00a7’fEtT”lOIl.ACf.”LESVV lie}\u20ac:lI1;_1’11<\/p>\n
the case of vIDYAcHARAN__V”:’::HUKm: +psi;’,_V”i:m..IBcimN:):l’<\/p>\n
BAGHEL [AIR 1964 sc;_1o99  <\/p>\n
ll. Once the   c011di1;io1’1s are
\nsailsfiecl. Secxtigifl’ Act. on its own
\nf()l'(_’.C will   the Appellate<\/p>\n
Autl1oi3i__ty 1,1ncle’i*.vS.\u00a73a(:w1iQn””1..5_ olklie ‘l’a1xat:i0n Act. In Vi\u20acW of<\/p>\n
;’113pli(.%a1l)ili’i,y oi’ lE’:c;:’c’\u00a5t:Ai(;.ii.\u00b0249V(2] of the. Limitation Act: to<\/p>\n
 z;11);)(-\ufb01iils >1.u’1clc9fi* i..Sc*(.:t:io1’1 l5 of the “i’a><atIi011 Act: for<\/p>\n
 (*Qmpuli,ir1\u00abg  period of limitatiori prescribed for appeals<\/p>\n
11.’;-1Ac..l”-*_->.1′ llll\u00e9il’:j.”SC?'(iTlii(.)l”i, all the provisions (.>fSe(:t.i()1’is 4 to 24 of<\/p>\n
] ithe l’..l.{.]l”11::&1″[:lOi”l Act: would apply. Section 5 being one of<\/p>\n
f'{:li.\u00e9r11._xvo11ld therefom get: attracted. Them: is no express<\/p>\n
 c$s;ctlL.isi(_)z’1 2;1i1ywhc-we in the Ka’1*11aE.al<e1 l\\\/Io\ufb01ior Vehicles<\/p>\n
EJ
\n'J1<\/p>\n
special law. It 13c(*,0me:'3 i'.11ei'ci'0rc a}_)}_)21i'e1'11': rlizii: on a<\/p>\n
C(.)11j0ini. 1'e21ding of S("'(".1"i(.)I} 29(2) of E_,imiiati0n Acri <\/p>\n
and SC('.I.i()1] 15 (_)I'1E'1e K211'1'1z.:1z1ka iViot"()1' V('.hi('_.'.:'i't"\u00a2".:;H."fF\u00a31X&i1;i()i71<\/p>\n
A01, 1957 r\/w. Rule 31 ()f1'}"}.\u20ac KEl\u00a7I121'['E1k\u00a31"<\/p>\n
'\u00a3'axai1ion R1_11es. 121210 131'<.)\\risiA((?ii\u00a71diI1g the
\napplicabiliiy of St:L:t:i()i’1x”–25.>i\ufb01 AC1; to appeais
\nunder Sectionv  of   fixp1’ess mention
\nin the spectizii   exclusion.\n<\/p>\n
14-._ 2″1_’i1’c_\u00e9x.piicss_2’iie\ufb01zggiiage of Secrtimi 29(2) Clearly<\/p>\n
1’I’1ciica_t.es tiht-.:1t “:ex11C1f1 As.+:p\u20ac:*e.:iaI or local law musi provide for<\/p>\n
 \u00ab-.pi==r1’i’:<_)'(ii Q–f_Ei1.11iie1tii.j1i——~\u00a37mr filing <)I'ssi,1ii. appeal or appiic21i,io1'i<\/p>\n
 _ci1i\u00a2i't,21i1i!.,;ib1'\u20ac.__L1':}de1* such laws aim) for (:0m.p'Liting pe3'i0d<\/p>\n
Of',1ii'}1i{LvE!t.i!()iTi':1.111661" S"-31.1('.h s}3t3Cial or local law. the<\/p>\n
W1_4egisi2ii,i._ii)e has made available the 1nz:1c:11j11e1"y of Sections<\/p>\n
'4'vE:.Q_:24 as fomid in the Li111ii.e1i.io11 Am. I\\E<i)w1ic:z*e ii: is<\/p>\n
 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<\/p>\n
V'<\/p>\n
u11cIc~.r s11(rE'1 Speciai or Iocfal law must. be g<)ver1'1ed by the<\/p>\n
C()c1e of Civi} Pro(?cd1Sn'C.\n<\/p>\n
1.5. Learned Single JL1dge in C_l1_irir’:qvef1Ica\u00a3”\u00e9sh.7S<\/p>\n
case by rclyi.11g;\u00a7_ on the j1Lz(ig11’1(=;*.,’11t;   ”<\/p>\n
SALES TAX, UTTAR PRADESH, LUCKNOWLA 453-”\n<\/p>\n
TOOLS AND PLANTS, Ina.NPiiR.;.”:~epori\u00e9c1  1975 SC
\n1039, ims ()bS\u20acI’V(-:’.(f1  are merely
\ninstrL11nem’,alit:i<3S of  and powezrs
\nare govemecl  'i\u00bb'hiA(:11 they are created
\nE-{RC1 I.ha'r   into Courts of Civil
\nJ11ci_ic:z1.';LLL\u00e9tg 1  it  held therein that Section
\n29(2) Sf   Act will apply onfy 1.0 the<\/p>\n
})I"(,)(.?('fC?C.'1iI")\u00a7:{S ()"i'.__IhV(:'. C"-:)ur1.s (..?(')l'1S{Hl.I1'\u20ac?d uncic~.r Specie-11 or<\/p>\n
'E'o<:\u00a2_1f I2u?Lg w11i<:}1 are Ch\/if Co1.u'{;S. SI:'I'icto sen.Su..<\/p>\n
  We. are not: cr01'1c_:er11c3d witE'1 the applicability of<\/p>\n
 t',vhNe Ar1:.i.c1eS 0ft':1"1e S<_:h_eciu1e of the L,.imiTati<_)n Act for<\/p>\n
—  gm-‘(\u00e91*i’1.i11g {.118 p’cri0d of Iin1it,aI:’i0n as }j)l'(“‘,SCl’ibCd by S\u20acCti()I’1<\/p>\n
”  of the ‘1″axe1’ii()1’1 Act r\/w. Rule. (3 1. of the TE1X\u00e91{,i.()l’1 Rules.<\/p>\n
10\/)<\/p>\n
_. 33 ..\n<\/p>\n
AM. eould be im.pc)1-ted imo Section 10[3}[B} ()’i”E’.11at.’. Act’ by<\/p>\n
analogy. Seetio11 10(3)(B) of the UP. Sales’ Act<\/p>\n
provides for filing revisi011s u1’1cier the ;_.vp”e1′<\/p>\n
sub~se(;:1.i0n 3(8) of Section 10, such 21pp}iL22ii.~iVof1S ‘re’ <\/p>\n
be 1112-xcie within one year from ‘(lie date::ef’ese1fVi’c:e’<\/p>\n
but the revisi1’1g a.L.1t’.1’1e1*it.y’ :1’=\u00e9\u00e91y.. on p1’e(.i1″Qfs\u00e9{1fi7i.L:i.\u00e9:3.I1I1.\u20ac?a1use,’<\/p>\n
e1’1{–,ert,ain an applicaeiorl  of Six
\nr1101’1ths. In View of  in the speeiai
\nAct. it was l’1ei’d__ by:”f\u00a3”1’e the general
\npr0visi_011s pf  Act could not
\n 3111.1    t.l1at  per Section
\n14(2)   the appliez-mt. was persuing<\/p>\n
any ci\\_ri1 printeVed.iV1’t:gs’*.\\rvi’t:.I1 cine c1i1ige11(1e in the first Court:<\/p>\n
M451′ 2::.1{yi.i’1i;_2;i’1e.1* CI(‘)1f1’i*’t”‘\u00e9zxgaizlsl. the s2.11′”r3e party for the same<\/p>\n
e._1′(3\u00e91.ie.f}  upex1fi()d spent shall be excluded if such<\/p>\n
pm~ee.ec1i11g\u00a7S4j’..–vve1’c? f()1.m(.E to have been filed in \u00a7\u00a7()()d faith in<\/p>\n
‘   “L1AC:O”L,I};1@F;Vhi()l’1. from defect. ofjurisdie.tior1 or other cause of<\/p>\n
‘e-1″1–ike:’ i1&1tLLI”C, was unable to \u20ac1’1{‘,(-311131311 it. It is  to<\/p>\n
 u …\\,.r;’e1.:2.1lj:”_ec=-: fzllat iI”Se(*.1.i(‘)1″: 14(2) applied to applie2:1’::i(>I1s for<\/p>\n
_  ._
\n1*e%visio11s u1’1(ic1* SC(‘.’I’i(H1 10{3}[I:3} of t.1’1<=;' UP. Sales; Tax Act,<\/p>\n
then ve1’1 iE”suc}o1 fmit’.1}; Apt”. f’\\2I(o)’1″t:t)V\\reo~1f:,'”\ufb01I.j’eJte_Vwas\u00e9 <\/p>\n
6’Xpl’C’,Sb’ p1’ovisio11 in  ()1; 10 of the
\nUP. Sales Tax Act p{.1ij’t;id,\u00a7g  the powers of the
\nl’\u20ac3V”iSi(‘)}}ElI 21L;t’.I’1o:1*’i’5′._Y ci\ufb01-gI?’c’i’1d~ :{)\u00a51’1v_j”pf’\u00a7)oi:.V\u00e9;{::}\u00a7t’:1f;fi(*i(:nt” cause to
\nent:ert’a1in s\u00a7r..:~(‘\u00a71=:\u00a2’__ :s1’11\u00a7i1’vwas only up to 21
\nf111*t’1’1eIj’ I5e1fo\u00a7i   beyond one year as
\np1’crs(t1*if3g2c1′; 4′ __’t’i”11’s cxpmass provision to the<\/p>\n
(,’,()l1′[.l”c].1’y 21:’-:__fcm nEi .i.f;i’A’SE?V(:i”[\u20ac.\u00a7v()’I] lO[3}[B) of the UP. Sales Tax<\/p>\n
Act’: .m2ad<o: at'}1o"'g('r1'1t'1"z-11 p1'oVis;'.ons of Section 14(2)<\/p>\n
"'\u00ab.\u00a2i;'1a\u00bb1.;:\u00a7o;3'iioabie as i'1"""'ox:vVa-1s an cxprc~s;s provisimns to the<\/p>\n
Coj*xt\u00bb.xra1'y "to\u00ab.,% \\%;r1"1_a.t. is provided in Section 14(2). It is<\/p>\n
\u00a7j1t_<=:'c%'i_._.s;31y7i'1’1 held that the object, the scheme and<\/p>\n
u  “\u00ab.V1’a11g1.1a$\u00a7\u20ac– of S\u20ac(..’UC)l’1 E0 of the UP. Sales Tax Act do moi:<\/p>\n
‘N,\/5<\/p>\n
30–\n<\/p>\n
pern11’_t’ the i1’e1\\:'<'r21ti<.)1'1 of Sectic__n1 14(2) of The L,imit.a1.ion<\/p>\n
Act. eit.111′, in f’EI1’1″I1Ei._ or in p1’incip}e. for ex(:1L1cii.1’1gV'{;hei;i1T1e<\/p>\n
spem in prc)se.v1.1ting pr(‘>c’:eedi;’1gs for se1′:t.i1:;’g”‘egsi-die”:_the<\/p>\n
dismisssa} of appeals in default. for (?Or}T})Lltj’c:Ii”i.O’BV of  2<\/p>\n
period of 1i1nit.a1i(e)1’1 ;.)resc:ribe(i f'(‘2.;’ i’\u00a7._1’i:*:\u00a7; at..1’evvisid1ife._u1′::sfler<\/p>\n
the Sales ‘1’a1x Act. [see  GdPAi..AN <\/p>\n
PUTHANPURAYIL ABQoBAcK;?:Re._t*\u00bb\u00bb.\u00bbA1R” ~19 95 VVESUPREME<\/p>\n
COURT 22 72).\n<\/p>\n
In the :11aQt.t.ve_1′ cf Mui\u00ab.::’i.4′ Gfvopaivar; “‘(supra). the Apex<\/p>\n
Court urhi};e”(\ufb01n\u00e9’i’d?e_riI1g..__t:I\u00ab;:: ‘;\u00e9:_im_’i1a1_:’ cmesteion. referred to<\/p>\n
the (‘:2-i’se> ‘()..FVCi}E11”?iiS.’\u00a7’i()}:’\u00a2-fzi’Qf Sales Tax, Utiar Pradesh,
\nLu.ekr1ou..= =~sLL~.:~ P:?crsbr 1 .T&3oZS and Plants (cited supra). and<\/p>\n
(j)E3Sf?\u00a7;’V’\u00a5\ufb01\u00a7(‘E. 1.11115″ :–  V<\/p>\n
  any case. the scope OfSeett’on 29(2)
\n ‘z(..,=.v.\ufb01:;\u00e9-:.._f1eV’I.;~.e\u00a9r’zsiderecl by the qforesaid decision
\nVA Ql”V.i$ie’E–.V.tF’i;ree? learned Judges and (?or1.seqLLer’ztlu
\n‘ gl\u00e9e\u00e9arirzoie be held 10 be an authority for the<\/p>\n
 prkjposiiiorez that in revisional proceedings<\/p>\n
‘before the Sales Tax’ az.zi}’1oriI.z’es \ufb02imczioninq<\/p>\n
Hilde?!’ the UP. Sales Tax Act. Section 29(2)
\ncannot applx; as Azfr-.Nczrir’1Lcu2 wozzlci like
\nhay-eil’.”‘  ” .’<\/p>\n
(Emphasis supplied}<\/p>\n
In the said jL:cig111e111′. of Mulqi’ Gcig\ufb01\ufb01dict\ufb01,\u00bb V1′:’}’1e <\/p>\n
Court was considering the qL1<e$'t;i()i:;_i_AT'ais ate<\/p>\n
AppE:'.HEiE"Ei Aut11'1()1"i1'y c:c)11stit'iJ;V_\u00e9L=%..V_mlcfclj S~i’: “‘I”8V ‘bf the’<\/p>\n
Kerala Rem. Act. 196.5,. \ufb01.111c;t;i–r1S.3321 com\u00a2.%’a1m as to
\nwhether the period of 1i\u00a3’JT1.i’f\u00a31.T.iQ.\u00a71jpfE\u00a7&’3\u00a3fiTj}f)Cd therein under
\nSec:ti011 “I8 gc)y@~1\u00a2r_;iz3g \u00a311632,21_\u00a7;}})e.;i1S” by’agg’1’ic\\red. parties will<\/p>\n
be c:o_mput.c\u00e9d i::_”e.e’}’>’1h_hg i’1v.1:{.A.s,,tJi\u00e9*’2;i p.1’Ovisi()ns of Sections 4<\/p>\n
to 24 (Sf me I,iV111i:’E.z1:11io:41uM’AEit..’ The Apex Court considering<\/p>\n
Various ~i11ki\u00abg1i1e111s_ ai::1\ufb01iV.b}r 1’elyi1T1g upon the’: jL1dgmen11S in<\/p>\n
  gr COMMISSIONER OF SALES TAX. U.P. ~03-\n<\/p>\n
  & sozvs BAREILLY ( AIR 1977 SC 523),<\/p>\n
a’nd”:n 1-hc\u00a7’1″}jo?ei\u00a7s\u00a7: of SAHKARI GANNA VIKAS SAMITI LTD-. –<\/p>\n
 vs- n&:aIi;\u00ab;_BiR SUGAR MILLS (P) LTD., (AIR 1982 so 119),<\/p>\n
” E.:2;1$L’ful\u00e9ici that the Appeilaie A11t.E’101’i1y L.1r1 and tile pcri0(l of li1nil.z:1t.ltm pl-Cs(.:1’iE’.)ecl 1.l1e1*ein<\/p>\n
Lmdcr Se(:1:io1’1 \u00a38 governing appeals by a.gg1*iev<3cifp'e1rties<\/p>\n
will be cc.)mp'1.11'ccl kee.pin;.\u00a7 in VlC'\\V the }l):1"o'\u00bbriAL';"si(,)_ll'31L\u00e9\u00bb_._A' of<\/p>\n
Sections 4 to 24 of i'l'1<3 I.in1it.at.i()11 Ac1..st_,1{:l3… <\/p>\n
procecclirlgs will att.1*act S\u20acCl1iO1'1  .'in.,.i.'I1'1i4ta1':.'i-r)_r1w\u00ab.Act<\/p>\n
a11(l crcmsec1L1ently. Se(~.li0n  -Q1" 1116,l.,imite1iit'):j;Act _w0L1l_dK<\/p>\n
also be applicable to such   l'Ll}rthe1* held
\nther<31'n that the   will have the
\n_lLEl'iS\u20ac1.iL".l'i()I1 to cc2.n si(le:r'"t'l%.\u00e9fAc}l1sg\u00e9atglflli;  whether delay
\nin filing  on sufficient
\ncause  'l.l'1'<::"_'tit')'r1;(:e1'11ed applicant for the
\n<;l<3lay i1:i'.&\u00a3"i'll.l'1g\u00a7  h The jndgmA.t1l”:e 1:i”l2t’ij’r.\u00e91* on hzzmd.<\/p>\n
._In.,_’the._l”m;:1t’l;e1* of Union of India. us. Popular<\/p>\n
 : (2001 )8 SCC 470. the appl.ic:al’ion of<\/p>\n
‘.VA.rl:)i1″,:’21t.i’cn VEiI’lCl C()ncili2;1t:i<)n Ac:1:._ 1996 was in q_uesl:i0r1.<\/p>\n
 \u00e9 X'_i\u00bb'l'1c\u00a7 l}k.1"l3il:1-a1j.i()11 Act clearly provicled for a limitation. in the<\/p>\n
'N7'<\/p>\n
ma1'1.cr of exer(:is0 of (Pisc.:1'ctic_mary _}urisc1i(:ti(m for<\/p>\n
c*c_)1'1_dc)ning the delay oniv for 21 period of 30 days tihi\ufb01i not<\/p>\n
t'hc1'ca1't'c1'. Ii xv;-15 in that simzuzion. the SL1;3'1"c11';e__ 'Co_i1r1_<\/p>\n
held that Section 5 of the Limitation Act   <\/p>\n
no app1i(~.a1'i<m. as 21 sspecial
\nfor.\n<\/p>\n
17′. In the case of CC)T7’1’Iv’}T’f:’?gs’\u00a7iOfV1\u20ac7’V”Qf U.P. —
\nu.L1rt was
\nc0nc:crneci with the qoe-sf:i_o1.1   Section 12(2)
\nof the 1;.r,v% ‘1oV(V::’\u00e9ijoplicable to revision<\/p>\n
pet:itoi0i’.1s f1’1r;%dV’i:i’n–:1e{*’::Se.cfic)_r;– 1.0 of the same UP. Sales “Fax<\/p>\n
Act. A})\u20ac\u00a7<:  holci that for the purpose of<\/p>\n
detor_\u00a7:'1'1"ining 'any penod of hr11it:a::ion prescncibeci for any<\/p>\n
 e1fJ'p1ic;:a_tion\u00ab.453: any special or local law', the provisions<\/p>\n
<:cni':.\u00ab21inV\u00e9d"_'i\u00bbr1 S.\u00e9o'Lic)1a 12 {.2}, inter alia. shall apply in so far<\/p>\n
'V as. \u00e9{12'1(i"'_t.(5"tho eX{:e11t. to which they are not expressly<\/p>\n
..fc\u00a7<c\u00a7EL,t.ded by such special or local law. and i'he:'e is nothing<\/p>\n
 iii {he UP. Sales Tax Act. expressly eX(:hz(.ii11g,'2; the<\/p>\n
W<\/p>\n
appli(\u00e9aii(m of SeC1i0r"1 1.2 (2) of the Limitation Act.<\/p>\n
C()}'"1S('(11..1.C.HU}\/. t:i'"1c .E3'c1id prc.)vis:eion \\VEfES heici a;)pli(\u00a7;1'f3iicr to<\/p>\n
the filing of1'evisi01'1 a1ppIi(t21i,io1'1s "under S\u20ac(?T.i(;')Y1'<1VO.__bf;_\ufb02"ifi<\/p>\n
UP. Sait-as Tax Act. I1. becomes tiicrefore _ebV_i"(3.us–.\ufb01}1.at tvihcz, <\/p>\n
aifbmsziici Ci('3('iSiC)i'1 ('riea.1'iy ei1)1)IiC1{i S.9g:f1'iO–:'} ' 9-[2']V'=i_Q <\/p>\n
revision petiti<)n.s fiiecl b\u20acf0l7E\u00a7 revisidn V:-u.1t',I'1:)i"it]ies_ milder ziui\u00bb<\/p>\n
spe(':iai law like U.P. Sales (1'Ei%VV"A(7i';, \u00a71I}d.hK\ufb01i\u00e9ii.S\u20ac\u00a3iUOI'] 29(2)<\/p>\n
applied Section 12V{'.2–}.V:i"()_iA' "–_t,i13;f.'1.I;i'rifi-ii\u00e9tiion AC1 to such<\/p>\n
revisional pr0ce(-;{ii1'1gs,.A"'This Vcls.:'c:ii_si<\/p>\n
(..'(.)1}(.T(‘1’I’1(,’d with the questioii as to \\’\\-‘l’1t”il’.}’1E.’i’ the DiViSi0l’1E1l
\nC ommission er actin u 1′} cler th e U . P.Su gamazie
\n{R(\u00a5l\u00a3gl.}l&ill()l”} of Supply and Pl..ll'(‘.l1\u00a3lS(‘3] Act. 1953 21(:1_;ec;l,p as a<\/p>\n
Revenue Court 01′ whether lie \\.\\-“as .21 persona d~\u20ac3sig.r\ufb01t_a1″(,1,V” <\/p>\n
was held that the Divisional CO\ufb021H1iSS_i.Q.I1_a\u20ac”f. had.’_ been <\/p>\n
r<\/p>\n
c0nstitut.ed  an Appellate. Atllilll-\u00a7)1’ityHt11i1C:l’\u00a721′.: P:(;t_,_ [hat<\/p>\n
showed that the Divisional,’ Con1r1ii_ss’i0ne::\u00bbWaa <\/p>\n
Appellate Revenue Court but hot’ as a _perso’:1a’e;1es:gna:a.
\n‘l’hat: being so, it  ()l:SViQu.$”~-.that~lSectiori 5 of the<\/p>\n
Limitation Act.,applievd-VitoV-appealsl”‘*.1l3ei’0re Divisional<\/p>\n
Cc)1111nisSli(‘m.ef:,aiitlj”l’1e’–.;\u20ac0uldxhtaridoiie the delay in filing
\nelppeatlsfp ‘<\/p>\n
_F_1*()i1’1\u00b01:l1e’ alpx-‘.we*._ it” clear that the Apex Court was<\/p>\n
., ,,.c:.lc-22:1:-Eviirigi1}-w’i~ih Rc_\u20ac\\’-‘”c’i1’itje Court (.'(j)l’1SlIiE’,l.}l\u20acC.l uiidtil’ UP.<\/p>\n
   of Supply and Purchase] Act, which<\/p>\n
we1:ss.._:g1. speC_4if\u00a2:\u00ab.;lAie1w. It was in terms held that S(‘,Cl’.i()1’1 5 of<\/p>\n
l  “the. Lin.1it:;}1t.i(>h Act was; applicable to 2’evisi0nal pr()(:eedings<\/p>\n
_ ‘l3e’i”e_rfe such Revenue Courts. 01’ course. in the said<\/p>\n
W<\/p>\n
.. WV) .\n<\/p>\n
dc=’><':isi()11. no c)t.l1er dec:isi.on of {.119 Apex Court was cited<\/p>\n
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-?<\/p>\n
11211.10 01 M10 dcCisi<')1'1 is 1'1C(?('S\u20ac~3EE11'i]_\\\u00ab' a1'1<.1 i111pIi(.:_i_\u20acj'I'y"'bg:\u20acs.\u00a7:c.i:_.01?<\/p>\n
the 21ppIical:)i1i1;y of SeCt.i0n 29[2} E'31.;Hth for \\V}'1'i'L'.\u00a7I"}.':\u00a7:'.f:Cii()'\u00a3'1 <\/p>\n
t.1'1(==: Lin1.ita1Tiora Act' would not }1z1\\-'C'~..I)cc'\u00a7:n .1-51121'Cl_e AappI'i<i;1b1'c: {:(.)<\/p>\n
nwision pr<)ccc=.di11,gs l.)\u00a3:f()1'(: _ =7Z\u00a2\\\u00ab'c-':11L'u-. -C?ou*3?_1.' ffz.v11i1(;tib11i11;gV*<\/p>\n
1..111der1Thc*. Special law.   _    _\n<\/p>\n
19. It is to be i{:_:p’t.._ ir1.’mi}.1d -\u00abtj_i’a,:.i’\u00e9;-.S\u20acct.ic)r1 29(2) <\/p>\n
a1.t’:E’.1’ac1c(i for (:.:()n’11)L.1E.i1′:g};_i’.1.:.;: ‘}i)’L’;;fi()r\ufb02’~.vL)V’1\u00a2’~V~..IVi.I’1′}iT\u00e91T.i(.)1’i for any<\/p>\n
suit, e+_;jV’i1.;{-\u00a7\u00e9.}’i{A 2113′;j’ii<r;1=:.jE)1'1 u\u00a7'"ij(i= fiicd before :11.111'10riti<2s
\nunder 5P@(Ti~E11 01? .1\u20acA)..\\'\\~'.?\/:_1 I"';'._'_c1 A'\\'='\u00bb'.4if the cronclitums {aid dowr1 in<\/p>\n
the 5-,1_Vi}?i.<~=.i.r..)..':a "V;-"5111? e.s21%.isfi<i%(1. 2:u1('1 UIICEB they ggc\u00e9l<\/p>\n
\u00b0:-e:.;t'i':s–1'i.i:(f%';2 mg': 131'()V?'i'\u00a7s"ii.)1'1s c:<'J1.'1t21i1"1e(.1 in S()Ct.i(.)1'1..~s 4 to 24<\/p>\n
 :::;1V1 e1lI  :,:..;.j'1–,\\_ly' VtQ _}s11(;th 1i)1'(')(Tt%t3di1'}gS. mea:'1i11g, t.hc-'.1't-.'by the<\/p>\n
})1'()er.j'111(‘ (.*.o1:1c1’1’1p1e’1.tv;’:(.l by H”1c:.sc St-:'(‘.’.tIi\u00a3)1″}S of the:<\/p>\n
 “i…\u00a7miEat:m1’a Act wmilcl get. 1.c’\u00e91c=.s(‘:L>pt:d into such pmvisions of<\/p>\n
” . :s;.5’e=:::\u00a7.211 or 1902-11 E2-1w.\n<\/p>\n
W<\/p>\n
Lu\n<\/p>\n
-J<\/p>\n
20. En \\’i(‘.’\\-‘\\\u00ab-‘ of tin: e.1t3c_)v<:. xve <:c')11clz,.1(.1e tllat the<\/p>\n
period of li111itation prescribecl under Section 1v57.,_of;t:he<\/p>\n
'1'axation Act 1'\/w. R1116 31 of tlie Taxat.'1on <\/p>\n
ctomp1.1t:ed }<eepi1'1g in viesw the p1*(o)yf\u00bbtsio1"1s_of~S\u00a73:tti'o11sA 4}__tog V<\/p>\n
24 of the l,irnitat,ion Act, 1963:-._ S:;1'c:1'.t'  "t=;r;_f11<\/p>\n
attract Section 29(2) ol' _  tLitoit_z1tiot1:{.'AC1. <\/p>\n
\n(?()nscquent.iy Section  of  also be
\napplicable to such   Q\ufb01ppellatct Authority
\nLmder S(‘;’C\u00a7”.i()I1u    the jurisdiction
\nto consider;  the delay in f\ufb02ing
\nsuck}  tl\\;}’\u00a7)~\u00ab,5\u00bb’\u00a7lv’;);1 s:,1ffiCi\u20acr1t cause being
\nmade ()v1u:.1~t’ ut\ufb01y  ..:1poii(t2111t_ for the delay in filing<\/p>\n
s1.1crh_21oppeal”S.  V .\n<\/p>\n
 A  ‘1’13’ifm \u00e9~.}Z.1′(-2 Ia-:t_wm’1’;’a.1c:1 in the (‘raise of CHINNAVENKATESH<\/p>\n
*Rv.*1f.-_ –AL\u00bbs.\u00a7”:s1;\u00ab\u00a7NtI.oR RTO, MYSORE av, ANOTHER ( 1975 (2) KLJ<\/p>\n
385″}. is ,._:’1(;\u00bb.1r3:(>1’e a good law on the point and Consczqtlently<\/p>\n
 _’i.i;1c_juctgn.1_<:nt; in Chi:zrtcwenktziesh is ove1=x'1,11<:<i.<\/p>\n
W<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Karnataka State Financial … vs The Dy Commr For Transport on 13 November, 2009 Author: P.D.Dinakaran(Cj) & 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\u00a3TIQf\\i’Nos.3′?V44\/’2’CO:?;T.q?1~O35\/ECO? An;L;OE916i;2%007;gTRMvTE3 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-214056","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nKarnataka State Financial ... vs The Dy Commr For Transport on 13 November, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/karnataka-state-financial-vs-the-dy-commr-for-transport-on-13-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Karnataka State Financial ... vs The Dy Commr For Transport on 13 November, 2009 - 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