Applicability Of Limitation Act Barred When Special Act Provides For Limitation Period Along With Its Extension: MP High Court Reiterates

Justice Subodh Abhyankar added that even if the provisions of the Limitation Act are not specifically excluded, its operation would be barred when the special Act consists of the provisions for limitation period-

A perusal of the aforesaid decision relied upon by the counsel for the respondents clearly reveals that when a particular Act itself provides for limitation period and also the extended period of limitation, the provisions of Limitation Act cannot be invoked as the applicability of the Limitation Act is barred by the operation of the special Act. In such circumstances, even if under Rule 7, the provisions of Limitation Act are not specifically excluded, in the light of the extended period of limitation contained in the same, it cannot be said that the Limitation Act would be applicable.

Facts of the case were that the Petitioner had preferred an appeal under Rule 7 of the Employees' Provident Fund Appellate Tribunal (Procedure) Rules, 1997 before the Central Government Industrial Tribunal. However, the same was dismissed on the ground that the appeal was filed 15 days beyond the extended period of limitation. According to Rule 7 of the Rules of 1997, the limitation of 60 days is provided which can be extended further to another 60 days. Aggrieved, the Petitioner moved the Court.

The Petitioner submitted before the Court that the provisions of the Limitation Act could not be construed strictly. Per contra, the Respondent asserted that no illegality has been committed by the Authority in passing the impugned order. To strengthen their arguments, the Respondent placed reliance on the decision of the Apex Court in Commissioner of Customs and Central Excise v. Hongo India Private Limited & Anr.

Examining the submissions of parties and documents on record, the Court found merit in the arguments put forth by the Respondent. Placing reliance on the decision in the Commissioner of Customs and Central Excise case, the Court noted that the applicability of the limitation act would be barred since the case was governed by the Rules of 1997 which has a specific provision that deals with the limitation period and its extension.

Thus, the Court held that the Appellate Authority did not commit any illegality in dismissing the appeal on the ground of delay. Accordingly, the petition was dismissed.