SS'K Lf1 HIGH COURT OF CHHATTISGARH AT BILASPUR Tax Case No. 51 of 09 Applicant Respondent Commissioner of Commercial Tax Raipur (Chhattisgarh) Versus M/s Akash Wires Raipur (CG) ApDlication U/s44oftheM.P. General SalesTaxAct. 1958 DB: Hon'ble Shri Justice I.M. Quddusi & Hon'ble Shri Justice N. K. Agarwal. Present : Shri Vinay Harit, Sr. Advocate with Shri Suryakant Mishra, Panel Lawyer for the applicant/State. Shri Shashank Dubey, Sr. Advocate with Shri Neelabh Dubey, Advocate for respondent. ORAL ORDER (Passed on 26th day of July, 2010) Per I.M. Quddusi, J. 1. The instant reference case was filed on 08.01.1997. The order of the Board of Revenue was passed on 10.10.19^ which was functioning as Sales Tax Appellate Tribunal. The same order was communicated on 25.10.1996. There is only sixty days limitation provided for moving an application for reference from the date ofcommunication. 2. There is catena of decisions in this regard, one of which is STR No. 105/98, decided by Division Bench ofthis Court on 19.02.2007, in which it has been held that proviso to Section 5 of Limitation Act, 1908, do not apply in the cases of reference application under Section 44 of the MP General Sales Tax Act, 1958 ( for short 'the Act, 1958'). However, the provision of Section 5 of Limitation Act have been made rsir: ^'a.;..-£^^^^^a:i^^"-—-^^^ -• _^(.-aafe;^ '^^^^s^--, ». '^a.s^ss'" applicable vide amendment through MP General Sales Tax, 1995 (for short 'the Act, 1995') which has come into force with effect from 01.04.1995, has extended the application of provisions of Section 5 of Limitation Act, 1908, apart from appeals and applications for revision, even to reference that may be filed under Section 70 of the Act. In the instant case, proceeding are related to the assessment for the period from 01.04.92 to 31.03.1 993,and therefore, the Act, 1995 would not be applteable, only Act, 1958, in which there is no such provision, would be applicable. In view of above, the reference deserves to be and is hereby dismissed as time barred. Sd/- I.M.Quddussi Judge Sd/- N.K. Agrawal Judge ^ Sahu .J.'-_- ••^•"'' :^\"'