The time prescribed for making a reference under the Sales Tax Act was deemed an essential condition, and strict compliance with the statutory conditions and qualifications for conferring special jurisdiction upon a Tribunal was emphasized.

Ramaswami, J.

1. This reference is made by the Board of Revenue under Sec.21 (1) of the Bihar Sales Tax Act, 1944 .

2. The petitioner Doma Sao Kishun Lal was assessed to sales-tax for six quarters, that is, quarters ending 31st December 1945, 31st March 1946, 30th June 1946, 30th September 1946, 31st December 1946 and 31st March 1947. The assessment order was made on 18th December 1947. A revision petition was filed on behalf of the Department before the Commissioner of Sales Tax, Patna, on the ground (1) that the Sales-tax Officer had not examined the books properly and (2) he had reduced the figure of gross-turnover as compared with the figures for the previous quarters. The Commissioner came to frie" conclusion that the assessment order was not satisfactory and that the figures of the gross-tturnover were based on mere surmise. The Commissioner accordingly set aside the order and remanded the case for a fresh assessment to be made by the Deputy Commissioner of Sales Tax himself.

The assessee moved the Board of Revenue against the order of the Commissioner but the petition was rejected. On 18th August 1949 the assessee filed six applications before the Board of Revenue for referring the case to High Court on certain questions of law. ~ It was objected on behalf of the State of Bihar that the petitions were tame barred. But the petitioner alleged that though the orders were passed by the Board of Revenue on 15th May 1949 he was not apprised of the , same. On 2nd June 1949 he filed an application for copies which he obtained only on 18th June 1949. It was argued that the time for obtaining copies should be excluded from the period fixed by the statute. After hearing the parties the Board of Revenue made the present reference without deciding the point whether the objection raised by the State of Bihar was valid or not.

3. In this Court the preliminary question argued is whether the reference is incompetent and whether the Board of Revenue has jurisdiction to make it. Learned Government Advocate pointed out that the Board of Revenue was erroneous to think that the petitioner could make the application within 90 days from the date of the order. It was argued that under Sec.21 of the Sales Tax Act, 1944, the assessee was required to make an application within 60 days from the passing by the Board of Revenue of any order under Sub-section (3) of Sec.20 affecting the liability of the assessee. The Board of Revenue considered that Sec.25 of the Sales Tax Act of 1947 applied to the case.

But this opinion is incorrect. For Sec.32 of the Bihar Sales Tax Act of 1947 while repealing Bihar Sales Tax Act, 1944 , provides that nothing in the repeal shall affect any liability to pay tax incurred before the date of such appeal and proceedings pending on the said date, as also all proceedings initiated after the commencement of this Act but relating to any such liability as aforesaid shall be continued and disposed of or initiated and disposed of, as the case may be as if the Act of 1947, had not been passed. It is manifest therefore that Sec.21 of the Act of 1944 applies to this case and that the petitioner was bound to make an application to the Board of Revenue within 60 days from the passing of the order.

4. On behalf of the assessee Mr. Dutta stressed the argument that though the Board of Revenue had passed order on 15th May, 1949 the assessee had no information till the end of the month. As soon as he came to know about the order the assessee filed an application for copy on 2nd June, 1949, and copy was supplied only on 18th June, 1949. It was maintained that the time for obtaining copy should be excluded from the period of limitation. It is not possible to accept this argument. There is no provision in the Sales Tax Act for excluding the time requisite for obtaining copies. from the period prescribed. But Section 67 A of the Income Tax Act states that in computing period of limitation the time requisite for obtaining copy of th