The Plea of Limitation XI: Inclusion of Section 5 of The Limitation Act, 1963

Section 48(1) of The Himachal Pradesh Value Added Tax Act, 2005:

48. Revision to High Court. (1) Any person aggrieved by an order made by the Tribunal under Sub­-Section (2) of Section 45 or under Sub­-Section (3) of Section 46, may, within 90 days of the communication of such order, apply to the High Court of Himachal Pradesh for revision of such order if it involves any question of law arising out of erroneous decision of law or failure to decide a question of law.

The provisions of Section 5 of The Limitation Act are held applicable to the revisional provision under Section 48. Section 48(1) nowhere expressly excludes the applicability of provisions of The Limitation Act. The provisions of Section 5 are applicable as they are not expressly excluded. In Section 48, there is no express exclusion. Because of the scheme of the Act of 2005, it cannot be inferred that by implication, the provisions of Section 5 of The Limitation Act are excluded. Provisions contained in Section 29(2) of The Limitation Act would be attracted as there is no express exclusion or by implication, in view of the provisions of the Act of 2005. We hold that by virtue of the provisions contained in Section 29(2), provisions of Section 5 of The Limitation Act would apply to proceedings under Section 48 of the Act of 2005.

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