Section 5 of The Limitation Act is held applicable to Section 48 of The Himachal Pradesh Value Added Tax Act, 2005 as in Section 48 there is no express exclusion. Because of scheme of Act of 2005, it cannot be inferred, Section 5 of The Limitation Act is excluded. Section 29(2) of The Limitation Act would be attracted as there is no express exclusion or by implication, in view of Act of 2005. We hold, by virtue of Section 29(2), Section 5 of The Limitation Act would apply to proceedings under Section 48 of Act of 2005.

– Hon’ble Justice Arun Mishra, Superintending Engineer v. Excise & Taxation Officer, Sunder Nagar, [Civil Appeal Nos. 8276-8277 of 2019].

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Mangu Ram v. Municipal Corporation of Delhi, (1976) 1 SCC 392 distinguished Kaushalya Rani v. Gopal Singh, (1964) 4 SCR 982 as Kaushalya Rani was dealing with The Old Criminal Procedure Code, 1898 and The Old Limitation Act, 1908. 1908 Act specifically states, Section 5 will not apply when period of limitation is given in Special Acts. 1963 Act makes Section 5 applicable even in Special Acts when a period of limitation is prescribed, unless it is expressly excluded. In present case, there is no such exclusionary provision.

– Hon’ble Justice Sudhanshu Dhulia, Mohd. Abaad Ali v. Directorate of Revenue Prosecution Intelligence, [Special Leave Petition (Criminal) No. 2052 of 2017] decided on 20.02.2024.