2017 Supreme(SC) 18

SUPREME COURT OF INDIA
A.K. SIKRI, ABHAY MANOHAR SAPRE, JJ.
M/S. PATEL BROTHERS – APPELLANTS
VERSUS
STATE OF ASSAM AND ORS. – RESPONDENTS
CIVIL APPEAL NOS. 49-50 OF 2017 (ARISING OUT OF SLP (C) NOS. 21865-21872 OF 2016)
Decided On : 04-01-2017

IMPORTANT POINT
Provisions of section 5 of the Limitation Act, 1963 are not applicable to proceedings under Assam VAT Act, 2003.

Headnote:(a) Assam Value Added Tax Act, 2003 – Section 79, 80, 81 and 84 – Sections 79 and 80 providing period of 60 days for filing appeals – Appeals can however be filed beyond 60 days, if condoned by appellate authority and Tribunal – Section 81 providing for revision to High Court not providing any condonation – Section 84 providing for application of sections 4 and 12, Limitation Act, 1963 for computing the period of limitation u/s 79 and 80 – Whether provisions of section 5, Limitation Act, 1963 excluded – The Act not exporessly excluding applicability of section 5, Limitation Act, 1963 – Open to Court to examine whether and to what extent, the nature of those provisions or the nature of the subject-matter and scheme of the special law exclude operation of sections 4 to 12, Limitation Act, 1963 – Applicability of the provisions of the Limitation Act is to be judged not from the terms of the Limitation Act but the special law in question – Therefore applicability of section 5, Limitation Act to Assam Value Added Tax Act, 2003 has to be judged by the provisions of the 2003 Act. (Para 6, 13, 14, 16)

       (2009) 5 SCC 791; (1974) 2 SCC 133 – Relied upon

       (b) Assam Value Added Tax Act, 2003 – Section 84 – Making only Sections 4 and 12, Limitation Act, 1963 applicable to proceedings under VAT Act – Apparent legislative intent to exclude other provisions, including Section 5, Limitation Act – Section 29(2), Limitation Act stipulating applicability of provisions of Sections 4 to 24, Limitation Act in absence of express exclusion in special law – By making section 4 and 12 applicable, legislature intending to exclude all other provisions of Limitation Act. (Para 17)

       (1964) 4 SCR 982 – Referred

       (1976) 1 SCC 392; (2014) 10 SCC 814 – Distinguished

       (c) Interpretation of statute – VAT Act – Excluding applicability of section 5, Limitation Act by necessary implication – Court cannot interpret the VAT Act in such a manner so as to read into it an inherent power of condoning the delay by invoking Section 5 of the Limitation Act, 1963 so as to supplement the provisions of the VAT Act. (Para 19)

       Facts of the case:

       The question of law which has fallen for determination in these appeals is as to whether provisions of Section 5 of the Limitation Act, 1963 are applicable in respect of revision petition filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003.

       The appellant was running a business of purchasing tea and is a registered dealer under the Assam General Sales Tax Act, 1993 as well as the VAT Act and the Central Sales Tax Act, 1956. Based on the sales of his business, the appellant had submitted the declaration in Form `C' for the years 1998-1999, 1999-2000, 2000-2001 and 2001-2002 reflecting the value of sales.

       Respondent No. 2/Superintendent of Tax allowed full exemption of sales tax as per Section 8(5) of Central Sales Tax Act, 1956. But, the information given by the appellant turned out to be false and as a result of which Respondent No. 2 passed an order reducing the exemption granted to the petitioner for the year 1998-99 along with imposing penalty. Similar orders of re-assessment were passed in respect of the other assessment years giving rise to the connected proceedings.

       The appellant preferred appeals before Respondent No. 3/Appellate Authority along with applications for the stay of the demand. Respondent No. 3 had directed the appellant to deposit 25% of the demanded dues within 30 days and stayed rest of the demand. The appellant preferred appeals before the Assam Board of Revenue/Appellate Tribunal against the said order, which was dismissed. A review application filed against the aforesaid order came to be dismissed by the Appellate Tribunal.

       Appellant filed Revision Petitions under section 81(1) of the VAT Act. It is held by the High Court that since only Sections 4 and 12 of the Limitation Act, 1963 are made specifically applicable to these proceedings, by necessary implication Section 5 of the Limitation Act stands excluded.

       Finding of the Court:

       There is no infirmity in the impugned judgment.

       Result: Appeal dismissed.