https://www.taxtmi.com/caselaws?id=101303 Section 12(2) of the Limitation Act, 1963 applies to revision petitions and requires exclusion of the time requisite for obtaining a copy of the order sought to be revised. Under section 29(2), those limitation provisions apply to a special law unless expressly excluded, and the U.P. Sales Tax Act contained no such exclusion. The exclusion does not depend on whether the copy must accompany the revision petition. Where the original served copy was lost, obtaining a fresh copy was necessary to decide whether revision should be filed and on what grounds. The time spent obtaining that copy was therefore excluded, and the issue was decided against the revenue. en-us Wed, 22 Sep 1976 00:00:00 +0530 Mon, 19 May 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101303 Section 12(2) of the Limitation Act, 1963 applies to revision petitions and requires exclusion of the time requisite for obtaining a copy of the order sought to be revised. Under section 29(2), those limitation provisions apply to a special law unless expressly excluded, and the U.P. Sales Tax Act contained no such exclusion. The exclusion does not depend on whether the copy must accompany the revision petition. Where the original served copy was lost, obtaining a fresh copy was necessary to decide whether revision should be filed and on what grounds. The time spent obtaining that copy was therefore excluded, and the issue was decided against the revenue. Case-Laws VAT and Sales Tax Wed, 22 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101303