9911796707
TMI Blog1975 (5) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... d June, 1968, the date on which the application was posted by the applicant?" 2.. The facts relevant for the disposal of this case may be stated in a very narrow compass. The assessee M/s. Loon Karan Bararia is a registered dealer at Kishanganj in the district of Purnea. It was assessed for sales tax for the year 1964-65 by an order of assessment dated the 7th June, 1966. An appeal having been preferred by the dealer before the Appellate Assistant Commissioner, the same was dismissed by the Appellate Assistant Commissioner's order dated 6th April, 1968. On 3rd June, 1968, the dealer sent by registered post an application for the grant of certified copy of the order dated 6th April, 1968. This application for certified copy was received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the application was actually received in the office of the authority concerned. 4.. Certain provisions of the Act and the Bihar Sales Tax Rules, 1959 (hereinafter to be referred to as "the Rules"), may be noticed here. Section 30(4) of the Act provides that every appeal under that section shall be filed within 45 days of the receipt of the notice issued under sub-section (5) of section 20 or sub-section (1) of section 21 or of the receipt of the order under section 20A, as the case may be, but the appellate authority may admit an appeal after the expiry of such date if it is satisfied that the appellant had sufficient cause for not presenting the appeal in time. Similarly, section 31(4) of the Act dealing with applications for revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the revisional authority by the applicant or by his agent or legal practitioner or be sent by registered post to the said authority. Clause (e) of rule 22(1) requires that the petition of revision must be accompanied by a certified copy of the order which is sought to be revised and true typed copies of the final orders at the original stage, the appellate stage and the preceding revisional stage or stages, if any. It is clear, therefore, that an application for revision must be accompanied by a certified copy of the order impugned. Although the law requires a certified copy of the order under revision to accompany the application for revision, there is no provision either in the Act or the Rules which provides for deduction of the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reviewed shall be excluded." The question that precisely arises for determination for answering the question referred is as to whether the term "the time requisite for obtaining a copy" of the order would include the time taken in course of the postal transit when an application is made for obtaining the certified copy through registered post. In this connection, rule 35(4) of the Rules deserves special notice. Rule 35 deals with grant of copies. Sub-rule (1) of rule 35 lays down that subject to the provisions of section 45, if any dealer or a person on whom notice has been served under section 21 wants to have a certified copy of a document filed by him or of an order concerning him passed by any authority appointed under section 8 he sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered post in pursuance of the provisions of sub-rule (4) of rule 35 on 3rd June, 1968, that application reached the authority concerned on 6th June, 1968. The question is as to whether the time taken by the postal department from 3rd June to 6th June, 1968, would be said to be included in the time requisite for obtaining a copy of the order. The time requisite within the meaning of section 12 of the Limitation Act has been held by a Full Bench of the Madras High Court in the case of Panjam Thirumala Reddi v. C.K. AnavemareddiA.I.R. 1934 Mad. 300. as the time beyond the appellant's control occupied in obtaining the copy which accompanies the memorandum of appeal and not an ideal lesser period which might have been occupied if the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. As I have already pointed out above, the law confers a right on the dealer to make an application for copy by registered post. If in pursuance of such a legal sanction the dealer did make an application through registered post before the expiry of the period of limitation, then can it be said that the time taken by the postal department to reach the application to the authority concerned was not beyond the control of the dealer? The answer in my view should clearly be in the negative. The postal department in view of the provisions of rule 35(4) will be deemed to have received the application on behalf of the authority concerned. For the purpose of computation of the period of limitation or the deduction of any period under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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