Limitation under the Orissa Sales Tax Act runs from refusal date, not receipt of a free copy of the order.

An application under section 24(2) of the Orissa Sales Tax Act was held barred by limitation because the statutory period ran from the date the Tribunal refused the reference, not from later receipt of a free copy of the order. The Tribunal had fixed a date for delivery of judgment, and the party had notice and an opportunity to know the result on that date. Rule 73, requiring supply of a free copy, did not extend the limitation period. Section 5 of the Limitation Act was held inapplicable to proceedings under the Act, so delay could not be condoned. The petition was rejected on limitation.

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Issues: Whether the application under section 24(2) of the Orissa Sales Tax Act was barred by limitation, and whether the limitation period could be computed from the date of receipt of a free copy of the Tribunal's order rather than from the date of refusal by the Tribunal.

Analysis: The Tribunal had fixed a date for delivery of judgment under rule 70 of the Orissa Sales Tax Rules, 1947, and the parties were aware of the date to which the matter stood posted. The order refusing reference was delivered on the adjourned date, and the applicant had an to know the result on that date by appearing before the Tribunal. Rule 73, which requires supply of a free copy of the order, did not postpone the statutory starting point for limitation. The Court also held that section 5 of the Limitation Act did not apply to proceedings under the Orissa Sales Tax Act, so delay could not be condoned.

Conclusion: The application was time-barred, the limitation period ran from the date on which the Tribunal refused the reference, and the delay could not be condoned. The decision was against the assessee and in favour of the Revenue.

Final Conclusion: The petition was rejected on the ground of limitation, and the preliminary objection succeeded.

Ratio Decidendi: Where a statute prescribes limitation from the date of refusal or order, and the tribunal has fixed a date for delivery of judgment, limitation runs from that date of refusal when the party had notice and an opportunity to know the order, not from later receipt of a free copy of the order; delay cannot be condoned unless the governing statute so permits.

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