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TMI Blog1962 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions into petitions under Article 226 of the Constitution upon payment of the requisite court-fees. 3.. The material facts may be briefly stated. The Board dealt with two appeals, Nos. 123 of 1959 and 124 of 1959, which the petitioner had filed against assessments of tax on sales made during the periods 22nd October, 1949, to 9th November, 1950, and 10th November, 1950, to 30th October, 1951. In these two appeals, arguments were heard on 28th November, 1960, and the cases were posted for order on 7th December, 1960, when orders were passed in the absence of the petitioner. These orders were not communicated to the petitioner who learnt from another source that his appeals had been decided. He then applied for copies and obtained them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in the unamended section 23(1) of the Central Provinces and Berar Sales Tax Act, 1947, and they are not relevant for construing the meaning of the words "within sixty days from the date of communication by the Tribunal of any order" occurring in section 44(1) of the Act. In this connexion, we may also point out that the hardship and difficulties created by the words "from the passing by the Tribunal of any order" impelled the Legislature to amend the old Act and to prescribe the date of communication of the order as the terminus a quo. 5.. The ordinary and natural meaning of the word "communication" is that which is communicated, transmitted, passed on or sent. As Earl Jowitt stated in the Dictionary of English Law, the word "communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to refer to the High Court any question of law arising out of such order, and where the Tribunal decides to make a reference to the High Court, it shall draw up a statement of the case and refer it accordingly. (2) If, for reasons to be recorded in writing, the Tribunal refuses to make a reference, the applicant may within thirty days from the date of communication of such refusal- (a) withdraw his application (and if he does so, the fee paid shall be refunded), or (b) apply to the High Court to require the Tribunal to make a reference." Rules 36, 61 and 63(4) and (5) provide as follows: "Rule 36. An order of assessment and/or penalty passed under section 17 or section 18 or section 19 and section 43 shall be in form XV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere nor there, because that is not the scheme of the Act and the Rules made thereunder and it can have no bearing on the question of commencement of limitation. 7.. It is argued for the Revenue that rule 61 does not cast an obligation to supply a copy on the passing of the order and that all that it means is that, whenever the appellant or applicant chooses to apply for a copy, it must be supplied to him free of cost. That is not how we read that rule which in our opinion, casts on the appellate or revisional authority an obligation to supply a copy to the appellant or applicant and to send "another copy " to the officer whose order was the subject-matter of appeal or revision. In Abdul Aziz Ansari v. State of Bombay[1958] 9 S.T.C. 135., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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