https://www.taxtmi.com/caselaws?id=127162 In a taxing statute, the limitation for invoking special reference jurisdiction is mandatory and jurisdictional, so compliance with the prescribed time-limit is a condition precedent to the High Court's competence. The Bihar Sales Tax Act, 1944 governed the reference by virtue of the saving clause in Section 32 of the Bihar Sales Tax Act, 1947, because the liability arose before repeal. As the Act contained no express provision for excluding the time taken to obtain copies or for extending limitation on equitable grounds, that time could not be deducted. The reference was therefore incompetent and the High Court had no jurisdiction to answer the questions. en-us Wed, 06 Feb 1952 00:00:00 +0530 Wed, 27 Feb 2013 16:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127162 In a taxing statute, the limitation for invoking special reference jurisdiction is mandatory and jurisdictional, so compliance with the prescribed time-limit is a condition precedent to the High Court's competence. The Bihar Sales Tax Act, 1944 governed the reference by virtue of the saving clause in Section 32 of the Bihar Sales Tax Act, 1947, because the liability arose before repeal. As the Act contained no express provision for excluding the time taken to obtain copies or for extending limitation on equitable grounds, that time could not be deducted. The reference was therefore incompetent and the High Court had no jurisdiction to answer the questions. Case-Laws VAT and Sales Tax Wed, 06 Feb 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127162