https://www.taxtmi.com/caselaws?id=128277 An application under section 24(2) of the Orissa Sales Tax Act was held barred by limitation because the statutory period ran from the date the Tribunal refused the reference, not from later receipt of a free copy of the order. The Tribunal had fixed a date for delivery of judgment, and the party had notice and an opportunity to know the result on that date. Rule 73, requiring supply of a free copy, did not extend the limitation period. Section 5 of the Limitation Act was held inapplicable to proceedings under the Act, so delay could not be condoned. The petition was rejected on limitation. en-us Mon, 02 May 1960 00:00:00 +0530 Sat, 30 Mar 2013 16:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128277 An application under section 24(2) of the Orissa Sales Tax Act was held barred by limitation because the statutory period ran from the date the Tribunal refused the reference, not from later receipt of a free copy of the order. The Tribunal had fixed a date for delivery of judgment, and the party had notice and an opportunity to know the result on that date. Rule 73, requiring supply of a free copy, did not extend the limitation period. Section 5 of the Limitation Act was held inapplicable to proceedings under the Act, so delay could not be condoned. The petition was rejected on limitation. Case-Laws VAT and Sales Tax Mon, 02 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128277