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TMI Blog1969 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment years 1958-59 and 1959-60 by assessment order made on 13th August, 1961. Copies of these assessment orders were supplied to him by the Sales Tax Officer along with the respective notices of demand, and these were received by the assessee on 23rd September, 1961. On 30th September, 1961, the assessee applied for certified copies of the assessment orders. On 3rd October, 1961, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals filed by him and if he was unable to do so because he had filed them with the stay applications, he should have obtained a second set of copies within the period of limitation for filing the appeals and should have filed them with the appeals. The assessee's prayer that the delay in filing the appeals should be condoned under section 5 of the Limitation Act was rejected. At the instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee in respect of the certified copies filed by him along with the memorandum of appeal. A Full Bench of this Court in Messrs. Gopaldas Sarvadayal v. Commissioner 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shortest time requisite for obtaining a certified copy. The Supreme Court observed: "If the appellate courts are required to find out in every appeal filed before them the minimum time required for obtaining a copy of the order appealed from, it would be unworkable. In that event every time an appeal is filed, the court not only will have to see whether the appeal is in time on the basis of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the Limitation Act in respect of the certified copies filed by him along with his appeals, and the circumstance that he had earlier received copies of the assessment orders directly from the Sales Tax Officer must be held to be of no consequence for the purposes of computing the limitation for filing the appeals. The second question is answered in the affirmative. In the view that we have t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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