Limitation for tax reference applications starts on communication of the order, and certified-copy time is not excludable.

In a revisional application under the Bengal Finance (Sales Tax) Act, the limitation period was held to begin when the Board's order was communicated to the party, because an unpronounced order is not effectively passed for limitation purposes until the assessee has a reasonable opportunity to know its contents. The time taken to obtain a certified copy was held not excludable under section 12(2) of the Indian Limitation Act, as that provision applies only to appeals, applications for leave to appeal, or review, and not to an application for reference under section 21. The reference application was therefore barred by limitation.

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Issues: (i) Whether, for an application under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, the period of limitation runs from the date of communication of the Board's order or from the date on which the order was signed or made. (ii) Whether the time taken to obtain a certified copy of the Board's order can be excluded under section 12(2) of the Indian Limitation Act in a proceeding under section 21 of the Bengal Finance (Sales Tax) Act, 1941.

Issue (i): Whether, for an application under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, the period of limitation runs from the date of communication of the Board's order or from the date on which the order was signed or made.

Analysis: The expression "passing of an order" was construed in the context of a revisional proceeding under the sales tax statute. Where the order was not pronounced in open court, the relevant date was held to be the date on which the order was communicated to the party, because until communication the order could not be treated as having been effectively passed for limitation purposes. On the facts, the notice informing the assessee that the application had been rejected and that the order was open to inspection gave a reasonable opportunity of knowing the contents of the order.

Conclusion: The starting point of limitation was 14 October 1958, the date of communication of the Board's order, and not 22 November 1958 or the date of signing.

Issue (ii): Whether the time taken to obtain a certified copy of the Board's order can be excluded under section 12(2) of the Indian Limitation Act in a proceeding under section 21 of the Bengal Finance (Sales Tax) Act, 1941.

Analysis: By virtue of section 29 of the Indian Limitation Act, section 12 could apply to a special law proceeding unless expressly excluded. However, section 12(2) applies only to an appeal, an application for leave to appeal, or an application for review of judgment. An application for reference under section 21 of the Bengal Finance (Sales Tax) Act does not fall within any of those categories, and therefore the provision cannot be invoked to exclude the time spent in obtaining a certified copy.

Conclusion: The assessee was not entitled to exclude the time taken to obtain the certified copy under section 12(2) of the Indian Limitation Act.

Final Conclusion: The reference application was barred by limitation, and the Rule failed.

Ratio Decidendi: In a special statutory proceeding not amounting to an appeal, leave to appeal, or review, certified-copy time is not excludable under section 12(2) of the Indian Limitation Act, and limitation begins when the order is communicated so that the party has a reasonable opportunity to know its contents.

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