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Issues: (i) Whether the benefit of section 12(2) of the Limitation Act, 1963 can be allowed to exclude the time spent in obtaining a certified copy of the Tribunal's order while filing a reference application under section 22 of the Punjab General Sales Tax Act, 1948. (ii) Whether delay in filing such a reference application can be condoned under section 5 of the Limitation Act, 1963 by extending limitation for the period spent in obtaining the certified copy.
Issue (i): Whether the benefit of section 12(2) of the Limitation Act, 1963 can be allowed to exclude the time spent in obtaining a certified copy of the Tribunal's order while filing a reference application under section 22 of the Punjab General Sales Tax Act, 1948.
Analysis: Section 29(2) of the Limitation Act makes sections 4 to 24 applicable to special or local laws unless expressly excluded. The Sales Tax Act did not expressly exclude section 12(2), but the language of section 12(2) confines its benefit to an appeal, an application for leave to appeal, a revision, or a review of judgment. A reference application is distinct from an application for leave to appeal and does not enable the court to affirm, reverse, or modify the decision under challenge; it only seeks an opinion on questions of law. The words used by Parliament show that the benefit was not extended to reference applications.
Conclusion: The benefit of section 12(2) cannot be allowed to an applicant in a reference application under section 22 of the Punjab General Sales Tax Act, 1948.
Issue (ii): Whether delay in filing such a reference application can be condoned under section 5 of the Limitation Act, 1963 by extending limitation for the period spent in obtaining the certified copy.
Analysis: Section 5 applies to proceedings governed by the special law through section 29(2) unless expressly excluded. The Sales Tax Act contained no exclusion of section 5 in relation to reference applications. The power to condone delay therefore remained available to the authority or court dealing with the reference application, including delay occasioned by the time taken to obtain the certified copy.
Conclusion: Delay caused in filing the reference application due to obtaining the certified copy can be condoned under section 5 of the Limitation Act, 1963.
Final Conclusion: The reference was answered by denying exclusion of time under section 12(2) but recognizing the availability of condonation under section 5, leaving the assessee successful only on the question of delay condonation.
Ratio Decidendi: In the absence of express exclusion, section 29(2) of the Limitation Act, 1963 applies sections 4 to 24 to special or local laws, but section 12(2) is confined to the proceedings specifically named in that provision and does not extend to a reference application, whereas section 5 remains available for condonation of delay.
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