The respondent, it appears, lost the companyy of the appellate order which had been served upon him.
Appeal by Special Leave from the Judgment and Order dated 20 4 1971 of the Allahabad High Court in Misc.
137 of 1970 .12 1234SCI/76 C. Manchanda, M.V. Goswami and O.P. Rana, for the Appellants.
This companytention was accepted by the Judge Revision .
At the instance of the Commissioner of Sales Tax, the question reproduced above was referred to the High Court.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Sales Tax Reference No.
On June 15, 1966 the respondent made an application for obtaining another companyy of the above order.
The companyy of the appellate order was served on the dealer respondent on August 2, 1965.
1726 of 1971.
The matter relates to the assessment year 1960 61.
The Judgment of the Court was delivered by KHANNA, J. This is an appeal by special leave against the judgment of Allahabad High Court whereby the High Court answered the following question referred to it under section 11 3 of the UP Sales Tax Act hereinafter referred to as the Act in favour of the dealer respondent and against the revenue Whether the time taken by the dealer in obtaining another companyy of the impugned appellate order companyld be excluded for the purpose of limita tion for filing revision under section 10 1 of the UP Sales Tax Act when one companyy of the appellate order was served upon the dealer under the provi sions of the Act ?
An appeal filed by the respondent against the order of the Sales Tax Officer was disposed of by the Assistant Commis sioner Judicial Sales Tax, Bareilly.
