https://www.taxtmi.com/caselaws?id=128051 In a revisional application under the Bengal Finance (Sales Tax) Act, the limitation period was held to begin when the Board's order was communicated to the party, because an unpronounced order is not effectively passed for limitation purposes until the assessee has a reasonable opportunity to know its contents. The time taken to obtain a certified copy was held not excludable under section 12(2) of the Indian Limitation Act, as that provision applies only to appeals, applications for leave to appeal, or review, and not to an application for reference under section 21. The reference application was therefore barred by limitation. en-us Wed, 08 Jun 1960 00:00:00 +0530 Tue, 26 Mar 2013 12:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128051 In a revisional application under the Bengal Finance (Sales Tax) Act, the limitation period was held to begin when the Board's order was communicated to the party, because an unpronounced order is not effectively passed for limitation purposes until the assessee has a reasonable opportunity to know its contents. The time taken to obtain a certified copy was held not excludable under section 12(2) of the Indian Limitation Act, as that provision applies only to appeals, applications for leave to appeal, or review, and not to an application for reference under section 21. The reference application was therefore barred by limitation. Case-Laws VAT and Sales Tax Wed, 08 Jun 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128051