Mandatory limitation for tax reference jurisdiction cannot be relaxed without express statutory exclusion of copy-taking time.

In a taxing statute, the limitation for invoking special reference jurisdiction is mandatory and jurisdictional, so compliance with the prescribed time-limit is a condition precedent to the High Court's competence. The Bihar Sales Tax Act, 1944 governed the reference by virtue of the saving clause in Section 32 of the Bihar Sales Tax Act, 1947, because the liability arose before repeal. As the Act contained no express provision for excluding the time taken to obtain copies or for extending limitation on equitable grounds, that time could not be deducted. The reference was therefore incompetent and the High Court had no jurisdiction to answer the questions.

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Issues: Whether the reference to the High Court was competent when the application was made beyond the limitation period prescribed by the repealed sales tax law and whether the time taken to obtain copies could be excluded in the absence of an express statutory provision.

Analysis: The governing law was held to be the Bihar Sales Tax Act, 1944, by virtue of the saving clause in Section 32 of the Bihar Sales Tax Act, 1947, because the liability arose before the repeal. The period prescribed for moving the Board was treated as an essential statutory condition for invoking the special jurisdiction of the High Court under Section 21 of the 1944 Act. The Act contained no provision analogous to Section 67A or Section 66(7A) of the Income-tax Act, 1922 for excluding the time required to obtain copies or for extending limitation on equitable grounds. In a taxing statute, the Court held, the statutory words must be strictly followed and the preliminary requirements cannot be relaxed.

Conclusion: The reference was incompetent, the High Court had no jurisdiction to answer the questions, and the assessee failed.

Final Conclusion: Compliance with the statutory time-limit for a tax reference was a condition precedent to the High Court's special jurisdiction, and the absence of an express exclusion for copy-taking time was fatal.

Ratio Decidendi: Where a taxing statute confers a special reference jurisdiction, the limitation prescribed for invoking that jurisdiction is mandatory and jurisdictional, and cannot be enlarged by equitable considerations in the absence of an express statutory provision.

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