Limitation for income-tax reference applications turns on filing with the prescribed fee; belated payment can bar the request.

An application for a reference under Section 66(2) of the Income-tax Act, 1922 was treated as complete only when accompanied by the prescribed fee; filing the request within time was not enough if the fee reached the Commissioner after limitation expired. Section 66(2) contained no saving clause, and Section 5 of the Indian Limitation Act, 1908 was held inapplicable to applications made before the Commissioner, as Section 66(7-A) extended that provision only to applications under Section 66(3) and Section 66(3A) before the High Court. The reference application was therefore barred by limitation.

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Issues: Whether an application for a reference under Section 66(2) of the Income-tax Act, 1922 was within time when the prescribed fee was remitted only after the period of limitation had expired, and whether the delay could be condoned under Section 5 of the Indian Limitation Act, 1908.

Analysis: The application was not complete until accompanied by the prescribed fee of Rs. 100. Although the reference request had been filed within the limitation period, the fee reached the Commissioner only after the expiry of time. Section 66(2) contained no saving clause, and Section 66(7-A) applied Section 5 of the Indian Limitation Act, 1908 only to applications made to the High Court under Section 66(3) or Section 66(3A), not to applications before the Commissioner.

Conclusion: The application was barred by limitation and the Commissioner was right in refusing to state the case.

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