JAYMINBHAI NAVINBHAI DOSHI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) All these References were taken up for hearing together as the same question of law as formulated below has been referred before this Bench by the learned Single Judge in all the Special Civil Applications : -

(2.) In order to appreciate the aforesaid question, it will be profitable to refer to the provisions contained in Sections 3, 5 and 29 of the Limitation Act and also the provisions contained in Sections 53, 54, 55 and 57 of the Bombay Stamp Act, 1958 : -

(3.) After hearing the learned Counsel for the parties and after going through the provisions contained in the Act, we find that the Bombay Stamp Act is a self -contained Code dealing with all relevant matters exhaustively therein and its provisions show an intention to depart from the common rule, qui facit per lalium facit per se. In the Bombay Stamp Act, 1958, there is no provision incorporated by which the provision of the Limitation Act is extended to the proceedings under the said Statute. It is now settled law that the provision of the Limitation Act applies only to Court and Court alone, and it does not even apply to any Tribunal or any other proceedings dealt with by the Executives unless by virtue of the Statute creating such Tribunal or the Authority, the provision of the Limitation Act has been specifically made applicable. At this stage, we may profitably refer to the following observations of the Supreme Court in the case of L. S. Synthetics Ltd. v. Fairgrowth Financial Services Ltd. and anotherreported in AIR 2005 SC 1209: