T^c e^^-eC^^'^^ce^ ^ ^-^ c^y^e <"-.^ ^^ey^^ r^c_^_n^. Oivj|joii XI-HC-22 z^ ^lt<41d1LI, ^•al^4i<o. [®i<ni^y 'BTSi^T W^i <^HI<: '^ 20^, <^^^-^^..4:.^^^;^)^^^ cM^, ^-^^r 3TT^rf'^T 'f^w^n^T 9b^i<=b ^f^a <^l<4f<n^r1 'RTR^f "^ 'fe1^" ipsl^K ' ^3Tf^R<yn^T f^ ^-03 ^T1-0 ^etftion ©f fr^M^d an ..^x.U^.J.U with D Lc-Jt ^v foj Shr! M b^- C^^ck^ •f^^./ &r. -.,..,...,. —r HIGH COURT OF CHHATTiSGARH AT BILASPUR DB: Hon'ble Shri Dhirendra Mishra & Hon'ble Shri R.L. Jhanwar. JJ. Appllcant Non-aDp!icant TaxCaseNo. 171 of 2010 Commissloner of Commercia! Tax, Raipur Vs. M/s. Akash Cables, Industrial Estate, Raipur (C.G.) ADpJication U/s 44 ofthe Chhatt'ssaarh Generai Sa!es Tax Act 1958 Present: Shri U.N.S. Deo, Govt. Advocate forthe applicant/State. Ms. Smiti Sharma, counsel for the respondent. ORALORDER (Passed on 24th March, 2011) PerDAirendraM^ftra^J Heard. 1. The instant office reference has been made by the Chhattisgarh Commercial Tax Tribunai, Raipur (for brevity 'the Tribunai1) vide its order dated 31.07.2010 and the Tribunai has referred the following question of iaw for our opinlon. <<Whether in vlew of the fats and circumstances of the case, the PVC Coated Gf wlres come within perview of deciared gcx)ds under item no. xv Sectlon 14 (Iv) of Central Sales Tax Act 1956." 2. The order of appeliate Tribunal (the Board of Revenue) was passed on 10 October, 1996, and the same was communicated on 25.10.1996. 3. Ms. Smiti Sharma, iearned counsel for the respondent submits that the instant office reference v/as fiied on 08.01.1997 i.e. beyond the period of 60 days linnitation provided for moving an appiication for reference from the date of commynication. She Aa^^gs^^-A^:?; further argued that the similar issue came up foTconsideration 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 dlsmissed the reference as time barred. 4. Learned Govt. Advocate for the appticanVState does not dispute the above fact. 5. in view of the above submissions, the instant reference application is dismlssed as barred by iimjtation. ^jay Sd/- Dhirendra Mishra Judge Sd/- R.L. Jhanwar Judge INNNNNP