https://www.taxtmi.com/caselaws?id=152675 Section 12(2) of the Limitation Act, 1963 does not extend to a reference application under section 22 of the Punjab General Sales Tax Act, 1948, because that provision is confined to appeals, applications for leave to appeal, revisions and reviews. The time spent obtaining a certified copy of the Tribunal's order therefore cannot be excluded under section 12(2) for filing such a reference. However, section 5 remains available through section 29(2) in the absence of any express exclusion in the special law, so delay in filing the reference application caused by obtaining the certified copy can be condoned. en-us Fri, 29 Feb 1980 00:00:00 +0530 Mon, 08 Jul 2013 18:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152675 Section 12(2) of the Limitation Act, 1963 does not extend to a reference application under section 22 of the Punjab General Sales Tax Act, 1948, because that provision is confined to appeals, applications for leave to appeal, revisions and reviews. The time spent obtaining a certified copy of the Tribunal's order therefore cannot be excluded under section 12(2) for filing such a reference. However, section 5 remains available through section 29(2) in the absence of any express exclusion in the special law, so delay in filing the reference application caused by obtaining the certified copy can be condoned. Case-Laws VAT and Sales Tax Fri, 29 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152675