https://www.taxtmi.com/caselaws?id=150728 For limitation under section 21(2) of the U.P. Sales Tax Act, the exclusion for time during which proceedings are stayed applied only when the stay was granted by a civil or other competent court. The Judge (Revisions), Sales Tax, though acting judicially and exercising powers resembling those of a court, was an authority constituted under the Act to supervise assessment proceedings and not a court in the statutory sense. The Act itself distinguished between a court and an authority, so the stay ordered by the revisional authority did not qualify for exclusion under the explanation to section 21(2). The assessment made after 3 February 1962 was therefore barred by limitation. en-us Thu, 29 Nov 1973 00:00:00 +0530 Tue, 21 May 2013 18:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150728 For limitation under section 21(2) of the U.P. Sales Tax Act, the exclusion for time during which proceedings are stayed applied only when the stay was granted by a civil or other competent court. The Judge (Revisions), Sales Tax, though acting judicially and exercising powers resembling those of a court, was an authority constituted under the Act to supervise assessment proceedings and not a court in the statutory sense. The Act itself distinguished between a court and an authority, so the stay ordered by the revisional authority did not qualify for exclusion under the explanation to section 21(2). The assessment made after 3 February 1962 was therefore barred by limitation. Case-Laws VAT and Sales Tax Thu, 29 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150728