https://www.taxtmi.com/caselaws?id=150791 Where a revision rule permits a certified-copy application to be sent by registered post, the relevant date for limitation is the date of posting, not the date of receipt by the authority. The postal transit period is beyond the applicant's control and forms part of the "time requisite" for obtaining the copy. Applying the principle underlying section 12(2) of the Limitation Act, 1963, the time taken in transit cannot be treated differently from a personally delivered application made on the same date. The exclusion of copy-obtaining time was therefore computed from the posting date. en-us Fri, 09 May 1975 00:00:00 +0530 Wed, 22 May 2013 17:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150791 Where a revision rule permits a certified-copy application to be sent by registered post, the relevant date for limitation is the date of posting, not the date of receipt by the authority. The postal transit period is beyond the applicant's control and forms part of the "time requisite" for obtaining the copy. Applying the principle underlying section 12(2) of the Limitation Act, 1963, the time taken in transit cannot be treated differently from a personally delivered application made on the same date. The exclusion of copy-obtaining time was therefore computed from the posting date. Case-Laws VAT and Sales Tax Fri, 09 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150791