Limitation for sales tax reference applications allows exclusion of copy-obtaining time and holiday consideration where dismissal was only intimated.

Applications seeking a reference under section 22(1) of the Punjab General Sales Tax Act, 1948 were treated as within limitation where the period spent obtaining certified copies of the Financial Commissioner's order was excluded and the last day fell on a holiday. The text notes a Tribunal view that section 12(2) of the Indian Limitation Act, 1908 did not apply, but also records that any delay could be condoned under section 5. On the facts, limitation was reckoned from the date the petitioner obtained the copy, particularly because only intimation of dismissal had been given and the copy was not supplied earlier. The applications were therefore not time-barred.

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Issues: Whether the applications seeking a reference under section 22(1) of the Punjab General Sales Tax Act, 1948 were barred by limitation, and whether the time spent in obtaining certified copies of the order of the Financial Commissioner could be excluded while computing limitation.

Analysis: The applications were filed after excluding the period taken for obtaining certified copies, and the last day fell on a holiday. The Tribunal had declined to exclude that period on the view that section 12(2) of the Indian Limitation Act, 1908 did not apply. The Court noted that there was conflict of authority on the point, and that even if section 12(2) were technically inapplicable, the delay could be condoned under section 5 of the Indian Limitation Act, 1908. The Court further held that, on the facts, the limitation period should be reckoned from the date when the petitioner obtained the copy, especially since only intimation of dismissal had been sent and the copy had not been supplied earlier.

Conclusion: The applications were not time-barred and were wrongly rejected on the ground of limitation.

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