https://www.taxtmi.com/caselaws?id=149748 Ambiguous appeal-form language governing limitation was construed in favour of the appellant, so "the order" in Form XVI was held to include a certified copy of the assessment order. Section 12 of the Limitation Act was also held applicable to appeals under section 23 of the Orissa Sales Tax Act, 1947, allowing exclusion of the time taken to obtain the certified copy when computing limitation. The court applied the principle that the right of appeal should not be curtailed by implication where the statutory language is unclear. en-us Wed, 04 Feb 1970 00:00:00 +0530 Thu, 02 May 2013 18:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149748 Ambiguous appeal-form language governing limitation was construed in favour of the appellant, so "the order" in Form XVI was held to include a certified copy of the assessment order. Section 12 of the Limitation Act was also held applicable to appeals under section 23 of the Orissa Sales Tax Act, 1947, allowing exclusion of the time taken to obtain the certified copy when computing limitation. The court applied the principle that the right of appeal should not be curtailed by implication where the statutory language is unclear. Case-Laws VAT and Sales Tax Wed, 04 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149748