https://www.taxtmi.com/caselaws?id=152808 Section 12(2) of the Limitation Act, 1963 permits exclusion of time spent obtaining a certified copy only for appeals, applications for leave to appeal, revision, or review; it does not extend to an application for reference under section 33(1) of the Bihar Sales Tax Act, 1959. The Tribunal's long-standing practice could not expand that statutory scope, so exclusion of copy-obtaining time was unavailable. The Tribunal also had no jurisdiction to review and recall its earlier order condoning delay and directing a reference, because no error apparent on the face of the record was shown. A mistaken view of law or fact was insufficient to justify recall. en-us Fri, 31 Aug 1979 00:00:00 +0530 Thu, 11 Jul 2013 14:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152808 Section 12(2) of the Limitation Act, 1963 permits exclusion of time spent obtaining a certified copy only for appeals, applications for leave to appeal, revision, or review; it does not extend to an application for reference under section 33(1) of the Bihar Sales Tax Act, 1959. The Tribunal's long-standing practice could not expand that statutory scope, so exclusion of copy-obtaining time was unavailable. The Tribunal also had no jurisdiction to review and recall its earlier order condoning delay and directing a reference, because no error apparent on the face of the record was shown. A mistaken view of law or fact was insufficient to justify recall. Case-Laws VAT and Sales Tax Fri, 31 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152808