Limitation for revision petitions includes time to obtain a copy of the order, unless the special law expressly excludes it.

Section 12(2) of the Limitation Act, 1963 applies to revision petitions and requires exclusion of the time requisite for obtaining a copy of the order sought to be revised. Under section 29(2), those limitation provisions apply to a special law unless expressly excluded, and the U.P. Sales Tax Act contained no such exclusion. The exclusion does not depend on whether the copy must accompany the revision petition. Where the original served copy was lost, obtaining a fresh copy was necessary to decide whether revision should be filed and on what grounds. The time spent obtaining that copy was therefore excluded, and the issue was decided against the revenue.

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Issues: Whether the time requisite for obtaining a fresh copy of the appellate order could be excluded while computing limitation for a revision petition under the U.P. Sales Tax Act, and whether section 12(2) of the Limitation Act, 1963 applied notwithstanding that the copy was not required to be filed with the revision petition.

Analysis: Section 12(2) of the Limitation Act, 1963 expressly applies to revisions and directs exclusion of the time requisite for obtaining a copy of the order sought to be revised. Under section 29(2), the provisions in sections 4 to 24 apply to a special law unless expressly excluded. The U.P. Sales Tax Act is a special law, but it contained no express exclusion of section 12(2). The Court further held that the exclusion does not depend on whether the copy is required to accompany the revision application. Since the original served copy had been lost, obtaining another copy was necessary to decide whether and on what grounds revision should be filed.

Conclusion: The time spent in obtaining the fresh copy was liable to be excluded, section 12(2) of the Limitation Act, 1963 applied to the revision petition, and the question was correctly answered against the revenue.

Ratio Decidendi: For limitation under a special law, the time requisite for obtaining a copy of the order sought to be revised is excluded under section 12(2) of the Limitation Act, 1963 unless expressly excluded by that special law, and this exclusion is not dependent on any requirement that the copy accompany the revision petition.

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