MADAN SINGH KUNDAN SINGH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision petitioner has been filed against the order of the Deputy Commissioner, Commercial Taxes (Appeals), Udaipur, dated 9-8-1967, whereby he held the appeal of the petitioner against the order of the assessing authority dated 18-9-1965 to be time-barred on the following facts. The demand notice along with a copy of the order was received by the petitioner on 28-10-1965, but the appeal was filed on 13-1-1966, i. e. after the expiry of the statutory period of sixty days of limitation. It was urged by the learned counsel for the appellant that the time taken to obtain the certified copy for which he applied cm 22 12-1965 and which was received by him on 12-1-1966 should be taken into consideration in computing the period of limitation, but this plea was rejected by the learned Deputy Commissioner, on the ground that under the law the limitation would commence from the date of the receipt of the assessment order which was admittedly 28 10-1965.

(2.) BEFORE me also, the same plea has been reiterated and it is argued that the assessee was under the bonafide belief that the time taken for obtaining the certified copy would be allowed. It is further argued that in this case the provisions of Sec. 12 of the Indian Limitation Act are attracted. Sec, 12 (2) provides that in computing the period of limitation for an appeal or an application for leave to appeal or for revision or for review of a judgment, 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.