^^^,^ j^/^ ^^^^^ ^ ^-Q ^r^A^ ^^ XI-HC-22 3TT^T"^T ^ii<=h 3?n^?r 5h<-ii<=h <^fSa ^^' c^^^^•y-<^!±j/L-2^c-£^-/91f* "^^"^ipTi^T^frOT^. rc«yi^li< 'BIT^T: Tpra? • .\e) ''FF^ 20<t~o ^^^^^^^...........^U^...:^^^L^^^, ^^^^ ^X'yf— ^crll -T^^ 3TT^T'^n^R: ^rf^T chi<LiF<n<flri 'RTR'^rf ^ fe^ ipai^K "^ ^Tf^R'3:n^?r ^_T%)'(A l ^ ^m.^ ^......J^^^Jfe^/ ^^^^-^o^.tf^^ ivn:-—^s>.... •yw--^c^U^^ • ^ HIGH COURT OF CHHATTISGARH AT BILASPUR DB: Hon'ble Shri Dhirendra Mishra & Hon'ble Shri R.L. Jhanwar, JJ. Cl/ TaxCaseNo. 168 of 2010 AppSicant NonjaaBPjlcant Vs. Commissioner of Commercia! Tax, Raipur (C.G.) M/s. Akash Wires, Rawabhata, Raipur (C.G.) Application U/s 44 ofthe Chhattisaarh General Sales Tax Act, 1958 Present: Shri U.N.S. Deo, Govt. Advocate forthe applicanVState. Ms. Smiti Sharma, counse! for the respondent. ORAL ORDER (Passed on 24th March, 2011) Per Dhirendra Mishra. J Heard. 1. The instant office reference has been made by the Chhattisgarh Commercia! Tax Tribunal, Raipur (for brevity 'the Tribunal5) vide its order dated 31.07.2010 and the Tribunai has referred the following question of iaw for our opinion. "Whether In vlew of the fatsand csrcumstances of the case, the PVC Coated Gl wires come withln perview of deciared goods under item no. xv Section 14 (iv) of Central Safes Tax Act, 1956." 2. The order of appeilate Tribunal (the Board of Revenue) was passed on 10th October, 1996, and the same was communicated on 25.10.1996. 3. Ms. Smiti Sharma, learned counsei for the respondent submits that the instant office reference was filed on 08.01.1997 i.e. beyond the period of 60 days limitation provided for moving an appiication for reference from the date of communication. She ^7 <y/ further argued that the simiiar issue came up for consideration before Division Bench of this Court in tax case and this Court vide order dated 26th July, 2010, passed in Tax Case No. 51 of 2009 dismissed the reference as time barred. 4. Learned Govt. Advocate for the applicant/State does not dispute the above fact. 5. !n view of the above submissions, the instant reference appiication is dismissed as barred by limitation. Vijay Sd/- Dhirendra Mishra Judge Sd/- R.L. Jhanwar Judge ^ 1.