Limitation for tax appeals must exclude time spent seeking a certified copy when the application was filed within time.

Limitation under the Haryana General Sales Tax Act had to be computed by excluding the time spent in obtaining a certified copy where the copy application was filed within the limitation period and remained pending. The HC held that the appeals were not to be rejected mechanically as time-barred in such circumstances, but the explanation for delay had to be considered on the basis of sufficient cause. As no mala fides or dilatory conduct was shown, refusal to condone delay was unjustified. The orders dismissing the appeals were quashed and the matters remitted for decision on merits.

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Issues: Whether the appeals were wrongly dismissed as time-barred when the certified copy of the penalty order had been sought within limitation and remained pending, so that the time spent in obtaining the copy was liable to be excluded and the delay could be condoned.

Analysis: The limitation under section 39 of the Haryana General Sales Tax Act, 1973 had to be computed in the light of the proviso to section 39(5), which excludes the time spent in obtaining a certified copy. The record showed that the applications for certified copies were made within the limitation period and were still pending when the appeals were dismissed. In such a situation, the authorities were required to consider the explanation for delay and could not reject the appeals mechanically on limitation alone. The principle applied was that provisions governing limitation are to advance substantial justice, and where the explanation does not disclose mala fides or a dilatory strategy, delay should be condoned.

Conclusion: The dismissal of the appeals as time-barred was unjustified. The petitioner was entitled to condonation of delay and to have the appeals decided on merits; the impugned orders were quashed and the matter was remitted for fresh decision.

Ratio Decidendi: Where an application for a certified copy is made within the limitation period and remains pending, the time spent in obtaining that copy is excluded in computing limitation, and an appeal cannot be rejected as time-barred without considering condonation on the basis of sufficient cause.

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