“We have considered the rival submissions advanced by the learned advocates appearing before us. There can be no denial of the fact that a substantive right to prefer an appeal has been provided under section 12 of the West Bengal Thika Tenancy (Acquisition and Regulation) Act, 2001, and the period of limitation provided therein is thirty (30) days. We can also agree that the 1997 Act, was impliedly over-ridden by the legislature as regards the days within which the appeal has to be preferred. But the same cannot be said as regards the competence to condone the delay. The legislature was conscious of the fact that under the West Bengal Land Reforms and Tenancy Tribunal Act, 1997, the Tribunal has been given power to condone the delay. If the legislature intended to take away that power, specific provision in that regard would have been made. The legislature did not do any such thing. It is, therefore, not a case where the doctrine of merger can be applied. There can be a merger where there are two provisions governing one field. In that case it could be said that the subsequent provision shall govern the case and the earlier provision stood merged in the subsequent provision. In this case there is only one provision, which is holding the field, that is, power of the Tribunal to condone the delay, with regard to which, the subsequent act is silent. Therefore, logically it cannot be said that the power of the Tribunal to condone the delay was taken away. The Judgment cited by Mr. Basu is of no assistance.
