1969 (11) TMI 63

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..... ugust, 1961. Copies of these assessment orders were supplied to him by the Sales Tax Officer along with the respective notices of demand, and these were received by the assessee on 23rd September, 1961. On 30th September, 1961, the assessee applied for certified copies of the assessment orders. On 3rd October, 1961, the assessee applied to the Assistant Commissioner (Executive) Sales Tax for an or .....

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..... d filed them with the stay applications, he should have obtained a second set of copies within the period of limitation for filing the appeals and should have filed them with the appeals. The assessee's prayer that the delay in filing the appeals should be condoned under section 5 of the Limitation Act was rejected. At the instance of the assessee the following three questions have been referred: .....

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..... he memorandum of appeal. A Full Bench of this Court in Messrs. Gopaldas Sarvadayal v. Commissioner of Sales Tax, U.P.[1956] 7 S.T.C. 360; A.I.R. 1956 All. 305., has held that section 12(2) of the Limitation Act applies to proceedings under the U.P. Sales Tax Act by virtue of section 29 of the Limitation Act, the U.P. Sales Tax Act being a special law within the meaning of the said section 29. Proc .....

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..... eme Court observed: "If the appellate courts are required to find out in every appeal filed before them the minimum time required for obtaining a copy of the order appealed from, it would be unworkable. In that event every time an appeal is filed, the court not only will have to see whether the appeal is in time on the basis of the information available from the copy of the order filed along wit .....

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..... ed by him along with his appeals, and the circumstance that he had earlier received copies of the assessment orders directly from the Sales Tax Officer must be held to be of no consequence for the purposes of computing the limitation for filing the appeals. The second question is answered in the affirmative. In the view that we have taken, learned counsel for the assessee does not press for a de .....

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