Limitation for tax reference applications excludes copy-obtaining time only where section 12(2) expressly applies.

An application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941 was held time-barred because it was filed beyond sixty days from communication of the Board's order. The Calcutta HC held that section 12(2) of the Limitation Act, 1963, which allows exclusion of time for obtaining a copy in appeals, leave to appeal, revision and review, does not extend to a reference application under the sales tax statute. Although section 29 permits the Limitation Act to apply to special law proceedings, the wording of section 12(2) was treated as confined to the specified proceedings only, so the petitioner could not exclude the copy-obtaining period.

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Issues: Whether, in an application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, the time taken to obtain a copy of the Board's order could be excluded under section 12(2) of the Limitation Act, 1963, so as to save limitation.

Analysis: The application for reference was made beyond sixty days from the communication of the Board's order. The Court held that the words "or for revision" in section 12(2) of the Limitation Act, 1963, did not extend to an application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941. A reference application follows the disposal of a revision and is not itself an application for revision. Although section 12 of the Limitation Act can apply to proceedings under the special sales tax law through section 29, the specific language of section 12(2) limits exclusion to appeals, applications for leave to appeal, revision and review, and does not cover a reference to the High Court under section 21.

Conclusion: The application for reference was barred by limitation and the petitioner was not entitled to exclusion of time for obtaining a copy of the order.

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