M/S Patel Brothers vs State Of Assam And Ors

The Supreme Court determined that Section 5 of the Limitation Act, 1963 is applicable to revision petitions filed under Section 81 of the Assam Value Added Tax Act, 2003. The Court held that the High Court erred in excluding Section 5 based on its interpretation of Section 84 of the VAT Act, which only refers to Sections 4 and 12 of the Limitation Act. The Court emphasized that Section 29(2) of the Limitation Act allows for the application of Section 5 in appropriate cases, thereby allowing for the condonation of delay in filing the revision petitions.