https://www.taxtmi.com/caselaws?id=127091 A statutory application for a statement of case under section 21 of the Bengal Finance (Sales Tax) Act, 1941 was treated as an independent special jurisdiction, not confined to the High Court's ordinary original or appellate powers; a Judge on the Original Side, when assigned the matter, could entertain the petition and direct the Board to state the case. For limitation, the time reasonably required to obtain a certified copy of the Board of Revenue's order had to be excluded under the Limitation Act principles applied to such references. The requested case was directed to be stated and referred to the High Court, with costs left to each party. en-us Thu, 19 Aug 1948 00:00:00 +0530 Tue, 26 Feb 2013 10:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127091 A statutory application for a statement of case under section 21 of the Bengal Finance (Sales Tax) Act, 1941 was treated as an independent special jurisdiction, not confined to the High Court's ordinary original or appellate powers; a Judge on the Original Side, when assigned the matter, could entertain the petition and direct the Board to state the case. For limitation, the time reasonably required to obtain a certified copy of the Board of Revenue's order had to be excluded under the Limitation Act principles applied to such references. The requested case was directed to be stated and referred to the High Court, with costs left to each party. Case-Laws VAT and Sales Tax Thu, 19 Aug 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127091