Murari Mohan Dutt J. - (1.) This appeal has been preferred by the State of West Bengal against the judgment dated 22nd September, 19 80, of Padma Khastgir, J., making absolute the rule nisi obtained by the respondent Bio-Drug Laboratories (P) Ltd., on its application under Article 226 of the Constitution. In the writ petition, the respondent challenged the order dated 27th December, 1972, of the Deputy Commissioner of Excise (Special), West Bengal, directing the appellant to pay a sum of, Rs, 1,75,667.97 on account of excise duty payable under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955, as amended by the Medicinal and Toilet Preparations (Excise Duties) Amendment Act, 1961, for the period from 1st June, 1961 to. 31st March, 1971, as upheld on appeal by the Commissioner of Excise (Special), West Bengal, and thereafter, by the State Government. Further, the respondent claimed a refund of the sum of Rs. 1,64,500 paid by it from time to time towards assessment of excise duty under the Act as amended.
(2.) At the very outset, Mr. Subrata Kumar Roy Chowdhury the learned counsel appearing on behalf of the respondent, has taken a preliminary objection to the maintainability of the appeal. It is contended by him that the appeal is hopelessly barred by limitation. In order to appreciate the said contention, the relevant particulars relating to the question of limitation are set out below: JUDGEMENT_394_ELT27_1987Html1.htm
(3.) It is contended on behalf of the respondents that the period between 24th November, 1981, when the order was completed and filed, and 5th May, 1982, when the folios were marked cannot be excluded in computing the period of limitation of the appeal, which is 30 days from the date of the impugned order, inasmuch as the said period not "time requisite" for obtaining the certified copy within the meaning of Section 12 of the Limitation Act, 1963. In support of the said contention, the learned counsel for the respondent, has referred to us certain practice stated to be a vogue over years on the original side of this Court in the matter of obtaining a certified copy of a decree or order. We' shall presently notice such practice, but before we do that we may refer to Rule 27 of Chapter XVI of the Original Side Rules of this Court. The relevant portion of Rule 27 provides as follows : "Except as otherwise provided in the Rules, or unless otherwise ordered, application shall be made for the drawing up of every decree and order, other than an order directing a person to furnish security, by requisition to the Registrar in writing by the party in whose favour the decree or order was made within three days from the date of the decree or the order, or, in default of his applying within such time, by any party within seven days from the date of the decree or order.";