AIR 1958 BOMBAY 279 ::(1958) 9 STC 135 ::59 Bom LR 1259 ::ILR (1958) Bom 375

Bombay High Court

Hon'ble Judge(s): Tendolkar, S. T. Desai , JJ

(A) Bombay Sales Tax Act (3 of 1953) , S.34— Sales Tax - Statement of Case to High Court - Limitation -. Starting point. Sales Tax. Bombay Sales Tax (Procedure) Rules (1954) , R.42— Rule 42 of the Bombay Sales Tax (Procedure) Rules, 1954, does cast an obligation when an order is passed in appeal or revision to supply a copy to both the parties; and since the decision is not given in the presence of parties, there being a requirement that the order shall be communicated to the parties, time for presenting an application for a reference to the High Court does not begin to run until the copy is supplied to the party aggrieved. Spl. Civil Appln. No. 2988 of 1956, D/- 3-7-1957, (Bom), Rel. on.(Para 4) (B) Bombay Sales Tax Act (3 of 1953) , S.34, S.48(2)(ii), S.48(2)(iii)— Sales Tax - Legal proceedings - Meaning of - Assessment proceedings, whether included - Distinction between Cls. (ii) and (iii) of S.48 (2) - Assessment proceedings initiated before 1-11-1952 - Revision against ex parte assessment dismissed by Tribunal on 17-4-1956 - Application for reference to High Court - Limitation - Law applicable - Section 23 of Bom Sales Tax Act of 1946, or S.34 of Bom Act of 1953 - Application for reference whether continuation of pending legal proceedings. Bombay ....