Supreme Court · 1976 INSC 231 · Decided 22 September 1976
Commissloner of Sales Tax, U.P. v. Madanlal Dan & Sons, Bareilly
- Court
- Supreme Court of India
- Citation
- 1976 INSC 231 · [1977] 1 S.C.R. 683
- Case number
- CIVIL APPEAL No. 1726/1971
- Decided
- 22 September 1976
- Bench
- HANS RAJ KHANNA, N.L. UNTWALIA, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 12(2), 29
Headnote
Limitation Act, 1963, S. 12(2), whether applicable to revision petitio11s filed under-stction 10, U.P. Sales Tax Act-Time spent in obtaining second copy of impugned order, whether to be excluded in computing limitation period for filing revision petitions. The Assistant Commissioner (Judicial) made against an order of the Sales Tax Officer. A copy A B of the order was served on the respondent, but he lost. it. Later, he obtained another copy and filed a revision petition under-section 10 of the U.P. Sales C Tax Act. The same was opposed as being time-barred, but· the Judge (Revi-
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