1969 (11) TMI 63

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....pplied for certified copies of the assessment orders. On 3rd October, 1961, the assessee applied to the Assistant Commissioner (Executive) Sales Tax for an order staying the recovery of the tax assessed and along with that he filed the copies of the assessment orders received directly from the Sales Tax Officer. Thereafter, the certified copies for which he had applied on 30th September, 1961, were received by him on 22nd October, 1961. On 1st November, 1961, he filed appeals against the assessment orders and with them filed the certified copies so received. On 30th May, 1963, the appellate authority dismissed the appeals as barred by limitation. The assessee then applied in revision, but the Additional Revising Authority, Sales Tax, reject....

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....mmissioner of Sales Tax, U.P.[1956] 7 S.T.C. 360; A.I.R. 1956 All. 305., has held that section 12(2) of the Limitation Act applies to proceedings under the U.P. Sales Tax Act by virtue of section 29 of the Limitation Act, the U.P. Sales Tax Act being a special law within the meaning of the said section 29. Proceeding, therefore, on the basis that section 12(2) of the Limitation Act applies for the purposes of computing the period of limitation in filing an appeal against an assessment order, the question is whether the benefit of that provision can be invoked by the assessee in respect of the certified copies applied for and received by him. In State of U.P. v. Maharaja Narain and OthersA.I.R. 1968 S.C. 960., the Supreme Court held that the....