Limitation under special law permits exclusion of time to obtain a necessary copy when computation rules are incomplete.

Where a special or local law prescribes a limitation period but does not provide a complete code for computing time, the general exclusion rules of the Limitation Act may apply through Section 29(2)(a). On that basis, the time needed to obtain a certified copy of the order refusing to state a case was excludable under Section 12, because the copy was required for the reference application. The application under Section 11(2)(b) of the U.P. Sales Tax Act was therefore treated as filed within time.

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Issues: Whether an applicant under Section 11(2)(b) of the U.P. Sales Tax Act was entitled, for computing the prescribed period of limitation, to exclude the time requisite for obtaining a copy of the order refusing to state a case by applying Section 12 of the Indian Limitation Act through Section 29(2)(a) of the Indian Limitation Act.

Analysis: The application under the sales tax statute had to be made within thirty days of the refusal by the Revising Authority to refer the question of law, but the statute itself contained no express provision governing exclusion of time for obtaining the copy of the refusal order. The Court treated the Sales Tax Act as a special and local law not constituting a complete code on limitation, and relied on the principle that the general provisions of the Limitation Act may apply where they do not alter the prescribed period but only the mode of computing it. On that basis, and consistent with the view that a certified copy of the refusal order had to accompany the reference application, the time necessary to obtain the copy was held excludable.

Conclusion: Section 12 of the Indian Limitation Act was held applicable by virtue of Section 29(2)(a) of the Indian Limitation Act, and the application was within time.

Final Conclusion: The applicant succeeded on the limitation question, and the reference application was treated as timely presented.

Ratio Decidendi: Where a special or local law prescribes a limitation period but does not form a complete code on computation of time, the general exclusion rules of the Limitation Act apply through Section 29(2)(a) and permit exclusion of the time requisite for obtaining a necessary copy.

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