https://www.taxtmi.com/caselaws?id=127228 Under the Bihar Sales Tax Act, 1944, a reference application to the Board of Revenue had to be filed within sixty days of the order affecting tax liability, and that limitation remained applicable to liabilities arising before repeal. Sections 21(2) and 21(3) operated only after a valid, timely application under Section 21(1); they did not allow a party to bypass the original limitation by approaching the High Court after the Board refused reference. Because the assessee's application to the Board was out of time, the Board's refusal to refer was justified and the High Court was not required to call for a statement of case. en-us Fri, 23 Jan 1953 00:00:00 +0530 Tue, 05 Mar 2013 17:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127228 Under the Bihar Sales Tax Act, 1944, a reference application to the Board of Revenue had to be filed within sixty days of the order affecting tax liability, and that limitation remained applicable to liabilities arising before repeal. Sections 21(2) and 21(3) operated only after a valid, timely application under Section 21(1); they did not allow a party to bypass the original limitation by approaching the High Court after the Board refused reference. Because the assessee's application to the Board was out of time, the Board's refusal to refer was justified and the High Court was not required to call for a statement of case. Case-Laws VAT and Sales Tax Fri, 23 Jan 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127228