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1975 (2) TMI 86 - SC - VAT and Sales Tax
Whether section 14(2) of the Limitation Act, in terms, or, in principle, can be invoked for excluding the time spent in prosecuting an application under rule 68(6) of the U.P. Sales Tax Rules for setting aside the order of dismissal of appeal in default under the U.P. Sales Tax Act, 1948 from computation of the period of limitation for filing a revision under that Act?
Held that:- Appeal allowed. The object, the scheme and language of section 10 of the Sales Tax Act do not permit the invocation of section 14(2) of the Limitation Act, either, in terms, or, in principle, for excluding the time spent in prosecuting proceedings for setting aside the dismissal of appeals in default, from computation of the period of limitation prescribed for filing a revision under the Sales Tax Act. Accordingly, we answer the question referred in the negative.