TMI Blog1952 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, it is contended by learned counsel for the applicant that if the time required for obtaining a copy of the order refusing to state a case be taken into account, the application made must be held to be within time. The question which we have to decide is whether the benefit of Section 12 of the Indian Limitation Act is available to the applicant in this case. It is clear that there is no provision in regard to this matter contained in the Sales Tax Act. All that it lays down is that such an application as this must be made within "thirty days of such refusal." Learned counsel has, however, contended that the general provision contained in the Indian Limitation Act-Section 29(2)(a)- read in the light of the provisions of the U.P. Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax, Uttar Pradesh, Lucknow(1), where it was made clear that a copy of the order refusing to state a case must be filed along with the application to this Court under Section 11(2)(b) of the Act. In view of this decision, it is clear that it was necessary for the applicant to file a certified copy of the order of the Judge (Revision) by which he refused to state a case to this Court. In support of his argument, learned counsel has invited our attention to the fact that in cases arising out of the refusal of the Income-tax Appellate Tribunal to state a case to the High Court the assessee has a right to apply to the High Court under Section 66(2) of the Income-tax Act within six months from the date on which he is served with a notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Dropadi v. Hira Lal(1). In view of what has gone before, it is in our view only just and equitable that the benefit of Section 12 of the Indian Limitation Act should be available to an applicant of the present character. We are therefore clearly of opinion that by reason of the provisions of Sec- tion 29 of the Limitation Act an applicant under Section 11(2)(b) of the Act must have the benefit of the provisions contained in Section 12 of the Limitation Act, i.e., that the time requisite for obtaining a copy of the order which is necessary to be filed along with his applica- tion must be excluded in computing the period of limitation. We accordingly hold that this application is within time. (1) (1912) I.L.R. 34 All. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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