Supreme Court of India · 2017-01-04
M/S PATEL BROTHERS vs STATE OF ASSAM .
- Citation / case number
- SC 2016/22282
- Court
- Supreme Court of India
- Petitioner
- M/S PATEL BROTHERS
- Respondent
- STATE OF ASSAM .
- Author
- HON'BLE MR. JUSTICE A.K. SIKRI
- Bench
- HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE A.K. SIKRI
Judgment text excerpt
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's interpretation, which excluded Section 5 based on the specific applicability of Sections 4 and 12, was erroneous. The Court emphasized that Section 29(2) of the Limitation Act allows for the extension of limitation periods in certain cases, thereby allowing for the condonation of delay in filing revision petitions.