Limitation for tax reference applications runs from knowledge of the order when no communication is sent, making the filing time-barred.

An application for reference under section 22(1) of the Punjab General Sales Tax Act had to be filed within sixty days of the order challenged. Where neither the party nor counsel was present when the order was made and no communication of the order was sent, limitation began when the party obtained knowledge of the order. On the facts stated, the applicants received a certified copy on 6 June 1967, but the application was not made until 7 August 1967 and the fee was paid on 8 August 1967. The application was therefore treated as filed beyond time and was rejected as barred by limitation.

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Issues: Whether the applications for reference under section 22(1) of the Punjab General Sales Tax Act were barred by limitation.

Analysis: The limitation period for an application under section 22(1) was sixty days from the order sought to be challenged. As neither the petitioners nor their counsel were present when the order was passed and no communication of the order was sent to them, the period was held to commence from the date on which they obtained knowledge of the order. The petitioners obtained a certified copy on 6 June 1967, and the application was made on 7 August 1967, with the requisite fee paid on 8 August 1967. A valid application was therefore treated as having been made on 8 August 1967, which was beyond the prescribed period, and even 7 August 1967 was after expiry of limitation.

Conclusion: The applications were barred by limitation and were rightly rejected.

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