Ambiguous limitation rules for tax appeals were read in favour of the assessee, including certified copies and copy-obtaining time.

Ambiguous appeal-form language governing limitation was construed in favour of the appellant, so "the order" in Form XVI was held to include a certified copy of the assessment order. Section 12 of the Limitation Act was also held applicable to appeals under section 23 of the Orissa Sales Tax Act, 1947, allowing exclusion of the time taken to obtain the certified copy when computing limitation. The court applied the principle that the right of appeal should not be curtailed by implication where the statutory language is unclear.

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Issues: (i) Whether the expression "the order" in Form XVI includes a certified copy of the assessment order; (ii) whether section 12 of the Limitation Act applies to an appeal under section 23 of the Orissa Sales Tax Act, 1947.

Issue (i): Whether the expression "the order" in Form XVI includes a certified copy of the assessment order.

Analysis: The appeal form, the notice of demand, and the rules did not contain an express prohibition against filing an appeal on the basis of a certified copy. The scheme of the Act and Rules showed that the intention was to require a copy of the order, but the language used was not clear enough to exclude a certified copy. Since rights of appeal are affected by limitation and procedural requirements, ambiguous language had to be construed in favour of the subject rather than in a restrictive manner.

Conclusion: The expression "the order" in Form XVI includes a certified copy of the assessment order.

Issue (ii): Whether section 12 of the Limitation Act applies to an appeal under section 23 of the Orissa Sales Tax Act, 1947.

Analysis: The question was already covered by an earlier decision of the same court, and no reason was found to depart from that view. Under that ruling, the period required for obtaining the copy could be excluded in computing limitation for an appeal filed with a certified copy.

Conclusion: Section 12 of the Limitation Act applies to appeals filed under section 23 of the Orissa Sales Tax Act, 1947 where a certified copy is used.

Final Conclusion: The reference was accepted, and the questions were answered in favour of the dealer on the two substantive issues decided.

Ratio Decidendi: Where the statutory language governing appeal limitation is ambiguous, the right of appeal cannot be curtailed by implication, and the period necessary to obtain a certified copy may be excluded when the statute so permits by applicable limitation principles.

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