(dissenting).
In my view, the majority opinion is erroneous in applying the doctrine of laches to defeat an express period of time permitted by statute within which the workman’s claim may be filed.
The question presented by this appeal is whether the workman’s compensation ■claim, filed January 31, 1964, seeking benefits for an injury that occurred April 11, 1957, was timely. This was not a claim for a latent injury. Section 59-10-13.6, N.M.S.A. 1953, limits the time within which a claim for compensation benefits .must be filed to one year after the failure or refusal of the employer to pay compensation. Certain exceptions and conditions, however, extend the statutory period of such limitations. Among those is the failure of the employer to make a written report to the labor commissioner as required by § 59-10-27, N.M.S.A. 1953. Section 59-10-28, N.M.S.A. 1953, reads:
“No claim for compensation under the Workmen’s Compensation Act [59-10-1 to 59-10-37], as it now provides or as it may hereafter be amended, shall be barred prior to the filing of such report (the report required by § 59-10-27) or within thirty (30) days thereafter, Provided, however, that this section shall not be construed to shorten the time now provided for filing such claims with the district court.”
Thus, under well-established principles of statutory construction all of the statutory provisions relating to a subject should be considered together in construing a part thereof, and should be so interpreted as to harmonize and effectuate all of the provisions if possible. Kendrick v. Gackle Drilling Co., 71 N.M. 113, 376 P.2d 176; Tudesque v. New Mexico State Board of Barber Exam., 65 N.M. 42, 331 P.2d 1104; Cox v. City of Albuquerque, 53 N.M. 334, 207 P.2d 1017; State ex rel. Dresden v. District Court, 45 N.M. 119, 112 P.2d 506. The legislature undoubtedly has the right to provide the time within which claims for benefits under the Workmen’s Compensation Act may or must be filed. It can limit the time for filing such actions or it can, under certain conditions, extend that time-. Applying these well-established principles of statutory construction, it is plain that the legislature provided that claims for workmen’s compensation benefits must be filed within one year after the failure or refusal of an employer to pay an installment of compensation benefits unless the employer has failed to make a written report of the accident and injury. If the employer fails to make such report, then the time within which such claim may be filed is extended for a period of thirty days after the filing of such report. This, in my view, is an inescapable construction of § 59-10-13.6, § 59-10-27 and § 59-10-28, when read together, as we must.
The majority invoke the doctrine of laches to prevent the operation of an express legislative enactment providing that a workman may file his claim at any time within thirty days after the filing of the written report required by § 59-10-27, N.M.S.A. 1953. The majority can find' no support for invoking the doctrine of laches merely because we discussed estoppel to prevent setting aside a release and settlement of a claim for benefits in Durham v. Gulf Interstate Eng’r Co., 74 N.M. 277, 393 P.2d 15; fraud to vacate a settlement and release, as in Herrera v. C & R Paving Co., 73 N.M. 237, 387 P.2d 339; or concerning statements made in an application to secure' employment, as in Winter v. Roberson Constr. Co., 70 N.M. 187, 372 P.2d 381, 96 A.L.R.2d 933; or as to who was the employer, as in Lance v. New Mexico Military Institute, 70 N.M. 158, 371 P.2d 995; or to vacate a settlement and release, as in Tocci v. Albuquerque & Cerrillos Coal Co., 45 N.M. 133, 112 P.2d 515. None of the New Mexico cases relied upon by the majority were concerned with any circumstances having to do with whether an action in workmen’s compensation was timely filed. The mere fact that equitable doctrines may be invoked to permit the setting aside of a settlement or release in workmen’s compensation clearly does not make laches available to defeat an express time permitted by statute for filing a claim.
Furthermore, even if equitable defenses may be used in workmen’s compensation cases, laches is not permissible. The doctrine of laches has never been permitted in equitable actions to prevent the application of an express statute tolling a period of limitations or to defeat an express time permitted by statute for the filing of a claim. Laches, even in equitable actions, can only be interposed as a defense where there is no time limitation within which the action may be brought. It is not available where the legislative body has fixed a period within which the action may be brought. United States v. Mfrs. Hanover Trust Co., 229 F.Supp. 544 (S.D.N.Y.1964); 30A C.J.S. Equity § 112. The limitation provided by the workmen’s compensation statute is a limitation upon the right of action, which is purely statutory, and not a mere limitation upon the remedy.
In Swallows v. City of Albuquerque, 61 N.M. 265, 298 P.2d 945, we said:
“Workmen’s compensation statutes are sui generis and create rights, remedies and procedure which are exclusive. They are in derogation of the common law and are not controlled or affected by the code of procedure in suits at law or actions in equity except as provided therein.” (Emphasis added.)
See also Hudson v. Herschbach Drilling Co., 46 N.M. 330, 128 P.2d 1044, where we said the court would look to the general law regarding the setting aside of a workmen’s compensation judgment only where no provision was made by the workmen’s compensation law; and Stasey v. Stasey, 77 N.M. 436, 423 P.2d 869.
In my view, the clear unequivocal language of §§ 59-10-27 and 59-10-28 forbids application of the doctrine of laches to deny a claimant the time until thirty days-after filing the report required by § 59—10-27, supra, within which to file his claim. Furthermore, the limitation statute (§ 59-10-13.6, N.M.S.A. 1953) is for the sole benefit of the employer, and he certainly may waive it by failure to file the report required by § 59-10-27. See Southern Ry. v. Grigsby, 155 Tenn. 285, 292 S. W. 3.
Section 59-10-28, supra, imposes a sanction upon the employer for failure to comply with the requirements of § 59-10-27, supra. To allow the employer or its insurance carrier, by its rmilateral act of destroying its records, to avoid the requirements of law is to allow judicial construction to frustrate the express will of the legislature.
Since the trial court has found that the required report of the accident and injury have not been filed by the employer, in my view the clear language of the workmen’s compensation law permits the filing of the claim in this case. I think the judgment dismissing the claim is erroneous. For the reasons given, I must dissent from the majority opinion.