The Himachal Pradesh High Court has held that the section 5 of the Limitation Act is not applicable to the proceedings relating to appeal or revision under the Himachal Pradesh Value Added Tax Act ( VAT ).
Along with the Revision Petition, the petitioners, Bhakra Beas Management Board, had separately moved a petition under Section 5 of the Limitation Act, seeking condonation of delay of 210 days in filing the accompanying the Petition.
The Revision petition was filed challenging the order of Himachal Pradesh Tax Tribunal dated 23rd August, 2016.
After hearing the arguments, the bench comprising Justice Surya Kant and Justice Ajay Mohan Goel observed that “The issue which arises for consideration is whether Section 5 of the Limitation Act is attracted to the Appellate/Revisional proceedings under the Himachal Pradesh Value Added Tax Act, 2005. This issue is no longer res integra and has been answered against the petitioners by a Coordinate Bench, to which one of us (Ajay Mohan Goel, J.) is a Member, vide judgment dated 18th June, 2018, rendered in CMP(M) No.1371 of 2017 (The State of Himachal Pradesh and others vs. Tritronics India Private Ltd.) and other connected miscellaneous applications. It was held that Section 5 of the Limitation Act is not attracted and the Revision Petition was held to be not maintainable being barred by limitation.”
Adopting the above view, the Court dismissed the application seeking condonation of delay and the accompanying Revision Petition.
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