Judgment

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 U.P. 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 copy of the impugned appellate order could be excluded for the purpose of limitation for filing revision under Section 10(1) of the U. P. Sales Tax Act when one copy of the appellate order was served upon the dealer under the provisions of the Act ?"

The matter relates to the assessment year 1960-61. An appeal filed by the respondent against the order of the Sales Tax Officer was disposed of by the Assistant Commissioner (Judicial) Sales Tax, Bareilly. The copy of the appellate order was served on the dealer-respondent on August 2, 1965. The respondent, it appears, lost the copy of the appellate order which had been served upon him. On June 15, 1966 the respondent made an application for obtaining another copy of the above order. The copy was ready on August 17, 1967 and was delivered to the respondent on the follow