Limitation for question of law runs from a materially corrected review order, not the original appellate order.

A materially correcting review order is treated as the operative final order for limitation purposes under section 45(1) of the Delhi Sales Tax Act, 1975. Where the original appellate order is revised in a way that affects the controversy, time to move the Tribunal for raising a question of law runs from the date of the corrected order, not the original order. On that basis, the limitation objection failed, the dismissal was set aside, and the Tribunal was directed to consider the application on merits.

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Issues: Whether the application under section 45(1) of the Delhi Sales Tax Act, 1975 for raising a question of law was barred by limitation when the original appellate order had been materially corrected in review.

Analysis: The limitation for moving the Tribunal was held to run from the date of the corrected order passed on review, not from the date of the original order. A review order which materially alters the earlier decision is treated as akin to rectification, and the right to raise the question of law arises from the final order as corrected. Since the correction was material to the controversy, the application under section 45(1) could validly be filed only after the review order.

Conclusion: The application under section 45(1) was within time and was not barred by limitation.

Final Conclusion: The limitation objection failed, the dismissal order was set aside, and the Tribunal was directed to decide the petitioner's application on merits.

Ratio Decidendi: Where a materially correcting review or rectification order is passed, limitation for seeking a question of law runs from the date of that corrected order and not from the original order.

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