https://www.taxtmi.com/caselaws?id=144094 The Punjab HC held that section 29 of the Limitation Act applies to revision applications under the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi. It further construed section 12(2), read with section 29, broadly so that the revisional proceeding was treated as an appeal for limitation purposes, allowing exclusion of the time requisite for obtaining the certified copy of the impugned order. However, the mere requirement in rule 62, as applied through rule 66, that a revision be accompanied by a copy did not by itself authorise exclusion of that time. The reference was answered accordingly, with exclusion allowed under section 12(2) but not from the rules alone. en-us Wed, 23 Feb 1966 00:00:00 +0530 Fri, 19 Apr 2013 14:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144094 The Punjab HC held that section 29 of the Limitation Act applies to revision applications under the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi. It further construed section 12(2), read with section 29, broadly so that the revisional proceeding was treated as an appeal for limitation purposes, allowing exclusion of the time requisite for obtaining the certified copy of the impugned order. However, the mere requirement in rule 62, as applied through rule 66, that a revision be accompanied by a copy did not by itself authorise exclusion of that time. The reference was answered accordingly, with exclusion allowed under section 12(2) but not from the rules alone. Case-Laws VAT and Sales Tax Wed, 23 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144094