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TMI Blog1968 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-section (1) of section 21 of the Bengal Finance (Sales Tax) Act, on 16th May, 1967, for a reference of certain points of law to this Court. Section 21, sub-section (1), is couched in the following language: "Within sixty days from the passing by the Board of Revenue of any order under sub-section (3) of section 20 affecting any liability of any dealer to pay tax under this Act, such dealer may, by application in writing accompanied by a fee of one hundred rupees, require the Board to refer to the High Court any question of law arising out of such order." It was not disputed that time would begin to run not from the date of the making of the order by the Board of Revenue but from the date of the communication of the order to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the day on which the judgment complained of was pronounced and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed shall be excluded." The words "or for revision" were not in the old Limitation Act of 1908 but were added in the Limitation Act of 1963. This is the difference between sub-section (2) of section 12 of the Limitation Act as it stood and as it now stands. The point akin to what we have to decide in this Rule, came up for decision in this Court under the Act of 1908, in Director of Supplies and Disposals, Calcutta v. Member, Board of Revenue, Government of West Bengal[1960] 11 S.T.C. 589. In that decision Lahiri, C.J. (Bachawat, J., agreeing with him) observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or obtaining a copy of the order against which the application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act was filed." Mr. Sankar Ghosh, learned counsel for the petitioner, however, submitted that the addition of the words "or for revision" widened the scope of sub-section (2) of section 12 to such an extent as would include application for reference within its ambit. In other words, he submitted that the words "or for revision" were so wide in their scope as would include not only an application for revision under sub-section (3) of section 20 but would include within its meaning also an application for reference to the High Court, the object of such reference being to obtain an authoritative pronouncement on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be, may be made before him has not expired ; or (ii) The assessment has been made or the order has been passed more than four years previously: Provided that any assessment made or order passed under the Act before the commencement of the Bengal Finance (Sales Tax) (West Bengal Amendment) Act, 1950, may be revised by such authority at any time within four years from the commencement of the said Amendment Act if the time within which an appeal or application for revision, as the case may be, may be made has expired." Under the scheme of section 20 of the Act, a revision means a revision by the Commissioner or by the Board of Revenue. While making an application for such revision the provision of sub-section (2) of section 12 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue refuses to make such reference, the applicant may, within thirty days of such refusal, either- (a) withdraw his application (and if he does so, the fee paid shall be refunded), or (b) apply to the High Court against such refusal. (3) If upon the receipt of an application under clause (b) of subsection (2), the High Court is not satisfied of the correctness of the Board's decision, it may require the Board to state the case and refer it, and on receipt of such requisition, the Board shall state and refer the case accordingly." We have already expressed the view that in holding that the application for reference was barred by limitation the Board was not in error. That being so we cannot dispute the correctness of the Board's decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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