COMMISSIONER OF SALES TAX U P LUCKNOW Vs. PARSON TOOLS AND PLANTS KANPUR

JUDGEMENT

(1.) The common question of law for determination in these appeals by special leave is: Whether Section 14 (2) of the Limitation Act, in terms, or, in principle, can be invoked for excluding the time spent in prosecuting an application under Rule 68 (6) of the U. P. Sales Tax Rules for setting aside the order of dismissal of appeal in default, under the U. P. Sales Tax Act, 1948 (for short. the Sales-tax Act) from computation of the period of limitation for filing a revision under that Act

(2.) It arises out of these circumstances:

(3.) The references were heard by a Full Bench of three learned Judges, each of whom wrote a separate Judgment. Dwivedi J. with whom Singh J. agreed after reframing the question held "that the time spent in prosecuting the application for setting aside the order of dismissal of appeals in default can be excluded from computing the period of limitation for filing the revision by the application of the principle underlying S. 14 (2), Limitation Act."