STATE OF TAMIL NADU Vs. HINDUSTAN MOTORS LIMITED

JUDGEMENT

(1.) IN all these petitions, the question that arises for consideration is as to whether the delay in filing the revision petition can be condoned, on applying the law that stood prior to the filing of these revision petitions, or in other words, on the date the proceeding out of which the revision petition arises, commenced. It is submitted that on the date the proceedings commenced, in some of the cases, there was no period prescribed for condoning the delay in filing the revision petitions, whereas in some cases, there was a period prescribed fro condoning the delay in filing the revision petitions. Of course, in one of the cases, it is submitted that the proceeding has been started under section22 of the Tamil Nadu General Sales Tax Act, 1959, after coming into force of the Amendment Act 76 of 1986.

(2.) THEREFORE, the question that has to be considered is as to whether there is a vested right in the petitioners to have the delay in filing the revision petition condoned with reference to the law that stood on the date the proceedings commenced or whether the law that is obtaining on the date the revision petitions are filed has to be applied for condonation of the delay in filing the revision petitions.

(3.) ANOTHER Division Bench of this Court in Ganesh v. State of Tamil Nadu has held that the proviso to section38(1) of the Tamil Nadu General Sales Tax Act, 1959, amended by the Tamil Nadu General Sales Tax (Eighth Amendment) Act, 1986, which came into force on December 17, 1986, restricting the power to excuse the delay in filing revision petitions under section 38 only up to a period of 45 days, is an express exclusion of section5 of the Limitation Act, 1963, which gives unlimited power to the court or Tribunal to excuse the delay irrespective of the number of days of delay. Therefore, it has been held that the revision petition filed beyond the period of 45 days after the expiry of the period of limitation is not maintainable.