1970 (10) TMI 60

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of which are by the same firm; only they relate to two different years. These petitions are under section 22(2)(b) of the Punjab General Sales Tax Act, 1948 (hereinafter called the Act), for issuing a direction to the Sales Tax Tribunal, Punjab, to refer the questions of law, as mentioned in these petitions, along with the statement of the case to this court for opinion. The petitioner-firm had fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion for the copy of the order in each case was made on 10th November, 1966, and the certified copy was ready on 21st November, 1966. The last date of limitation after deducting the days spent in obtaining the certified copy in each case was 25th December, 1966, and that day being a holiday, the applications were filed on 26th December, 1966. The learned Tribunal was of the opinion that the provisi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spent in obtaining the certified copy. The Lahore view as stated in Muhammad Hayat Haji Muhammad Sardar v. Commissioner of Income-tax, Punjab, and AnotherA.I.R. 1929 Lah. 170. , was definitely in favour of allowing the period spent in obtaining a certified copy of the order while computing the period of limitation for a reference application. In the case relied upon by the learned Tribunal it has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not care to listen." In section 22 of the Act a similar expression has been used, that is, "within 60 days from the passing of an order". If the view stated in the above case has to be taken into consideration, then the period of limitation would start from the date the petitioner obtained the copy of the order as admittedly the copy of the order was never sent to the counsel for the petitione....