Limitation for Wealth-tax revision: time spent obtaining a certified copy was excluded, so the revision was within time.

A revision under section 25 of the Wealth-tax Act was held to be governed by section 29(2) of the Limitation Act, so the exclusion principle in section 12(3) applied where no express service provision existed in the Wealth-tax Act for the rectification order. As the certified copy was applied for before expiry of limitation, the time spent in obtaining it was excludable. The revision applications were therefore within time, and the order dismissing them as time-barred was unsustainable.

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Issues: Whether, for a revision under section 25 of the Wealth-tax Act, the period spent in obtaining a certified copy of the rectification order is to be excluded in computing limitation by virtue of section 29(2) of the Limitation Act, 1963 read with section 12(3) thereof.

Analysis: The revision under the Wealth-tax Act was required to be filed within one year from the date of the order sought to be revised, but that period could run only after the order was brought to the notice of the assessee. The Court held that there was no express provision in the Wealth-tax Act governing service of the rectification order and that, by reason of section 29(2) of the Limitation Act, 1963, the exclusion principle in section 12(3) applied to revisions under section 25. The time taken in obtaining the certified copy of the order, having been applied for before expiry of limitation, was therefore excludable.

Conclusion: The revision applications were within time after excluding the period taken in obtaining the certified copy, and the Commissioner's order dismissing them as time-barred was unsustainable.

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