Section 48(1) nowhere
expressly excludes the applicability of provisions of the Limitation Act.
The provisions of section 5 are applicable to Section 48 as they are not
expressly excluded by the provisions under the Act of 2005. More so,
in view of the provisions in section 45(4), which makes provisions to
condone the delay like the Limitation Act, conferring power upon an
authority also to condone delay. Further, suo motu revision has also
been provided under section 46. In section 48, there is no express
exclusion. Because of the scheme of the Act, 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.
22. The High Court has relied upon the decision of this Court in
the abovementioned provision of section 84 made the difference, which
makes specific provision that only sections 4 and 12 of the Limitation
Act are applicable. Consequently, it follows that other provisions are
not applicable. The decision in Hongo India Private Limited (supra) also
turned on the scheme of the Excise Act. The scheme of the Excise Act
is materially different than that of the Himachal Pradesh VAT Act.
Thus, the decision in Hongo India Private Limited (supra) also cannot
be said to be applicable to interpret the Himachal Pradesh VAT Act. As
the revision under the Act of 2005 lies to the High Court, the
provisions of section 5 of the Limitation Act are applicable, and there
is no express exclusion of the provisions of section 5 and as per
section 29(2), unless a special law expressly excludes the provision,
sections 4 to 24 of the Limitation Act are applicable. When we consider
the scheme of the Himachal Pradesh VAT Act, 2005, it is apparent
that its scheme is not ousting the provisions of the Limitation Act from
its ken which makes principles of section 5 applicable even to an
authority in the matter of filing an appeal but for the said provision
the authority would not have the power to condone the delay. By
implication also, it is apparent that the provisions of Section 5 of the
Limitation Act have not been ousted; they have the play for condoning
the limitation under Section 48 of the Act of 2005. Suo motu provision
of revisional power is also provided to the Commissioner within 5
years. Thus, the intendment is not to exclude the Limitation Act. We
condone the delay in filing of revision.
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS. 82768277
OF 2019
SUPERINTENDING ENGINEER/ DEHAR
POWER HOUSE CIRCLE BHAKRA BEAS
MANAGEMENT BOARD (PW) SLAPPER
Vs
EXCISE AND TAXATION OFFICER,
SUNDER NAGAR/ASSESSING AUTHORITY
ARUN MISHRA, J.
Dated:October 25, 2019.