Banerjee, J. - (1.) A point of limitation has been raised in this Rule, by Mr. K. C. Mukherji, learned counsel for the respondent, as a plea in bar. We feel bound to deal with the plea as a preliminary point.
(2.) There is no dispute that the order in revision was made by the Board of Revenue on 28th January, 1967. There is also no dispute that the communication of the order was made to the petitioner on 4th March, 1967. The petitioner made the application, under Sub-section (1) of Section 21 of the Bengal Finance (Sales Tax) Act, on 16th May, 1967, for a reference of certain points of law to this Court.
(3.) Section 21, Sub-section (1), is couched in the following language : Within sixty days from the passing by the Board of Revenue of any order under Sub-section (3) of Section 20 affecting any liability of any dealer to pay tax under this Act, such dealer may, by application in writing accompanied by a fee of one hundred rupees, require the Board to refer to the High Court any question of law arising out of such order.;