9911796707
TMI Blog1970 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... he Punjab General Sales Tax Act, 1948 (hereinafter called the Act), for issuing a direction to the Sales Tax Tribunal, Punjab, to refer the questions of law, as mentioned in these petitions, along with the statement of the case to this court for opinion. The petitioner-firm had filed applications under section 22(1) of the Act for referring those questions of law to this court for opinion along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 1966. The last date of limitation after deducting the days spent in obtaining the certified copy in each case was 25th December, 1966, and that day being a holiday, the applications were filed on 26th December, 1966. The learned Tribunal was of the opinion that the provisions of section 12(2) of the Indian Limitation Act did not apply and, therefore, the petitioner-firm was not entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax, Punjab, and AnotherA.I.R. 1929 Lah. 170. , was definitely in favour of allowing the period spent in obtaining a certified copy of the order while computing the period of limitation for a reference application. In the case relied upon by the learned Tribunal it has also been held that: "the expression 'passing an order' in section 23(1) must be so construed as to mean that it is pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing of an order". If the view stated in the above case has to be taken into consideration, then the period of limitation would start from the date the petitioner obtained the copy of the order as admittedly the copy of the order was never sent to the counsel for the petitioner. Only an intimation was sent that the revision had been dismissed. We are, therefore, of the opinion that the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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