Summarize the following court judgment. Appeal No. 1726 of 1971. (Appeal by Special Leave from the Judgment and Order dated 20 4 1971 of the Allahabad High Court in Misc. Sales Tax Reference No. 137 of 1970).12 1234SCI/76 684 S.C. Manchanda	 M.V. Goswami and O.P. Rana	 for the Appellants. The Judgment of the Court was delivered by KHANNA	 J. This is an appeal by special leave against the judgment of Allahabad High Court whereby the High Court answered the following question referred to it under section 11 ( 3 ) of the UP Sales Tax Act (hereinafter referred to as the Act) in favour of the dealer respondent and against the revenue: "Whether the time taken by the dealer in obtaining another copy of the impugned appellate order could be excluded for the purpose of limita tion for filing revision under section 10 (1 ) of the UP Sales Tax Act when one copy of the appellate order was served upon the dealer under the provi sions of the Act ?" The matter relates to the assessment year 1960 61. An appeal filed by the respondent against the order of the Sales Tax Officer was disposed of by the Assistant Commis sioner (Judicial) Sales Tax	 Bareilly. The copy of the appellate order was served on the dealer respondent on August 2	 1965. The respondent	 it appears	 lost the copy of the appellate order which had been served upon him. On June 15	 1966 the respondent made an application for obtaining another copy of the above order. The copy was ready on August 17	 1967 and was delivered to the respondent on the following day	 i.e. August 18	 1967. Revision under section 10 of the Act was thereafter filed by the respondent before the Judge (Revision) Sales Tax on September 9	 1967. Sub section (3B) of section 10 of the Act prescribes the period of limitation for filing such a revision. According to that sub section	 such a revision application "shall be made within one year from the date of service of the order com plained of but the Revising authority may on proof of suffi cient cause entertain an application within a further period of six months. " Question was then agitated before the Judge (Revision) as to whether the revision application was within time. The respondent claimed that under section 12(2) of the 	 he was entitled to excluded in computing the period of limitation for filing the revision	 the time spent for obtaining a copy of the appellate order. This contention was accepted by the Judge (Revision). He also observed that the fact that the said copy was not required to be filed along with the revision petition would not stand in the way of the respondent relying upon section 12(2) of the . The Judge (Revision) thereafter dealt with the merits of the case and partly allowed the revision petition. At the instance of the Commissioner of Sales Tax	 the question reproduced above was referred to the High Court. The High Court	 as stated above	 answered the ques tion in favour of the respondent and in doing so placed reliance upon the provision of section 12(2) of the Limita tion Act	1963 (Act 36 of 1963) which reads as under: "(2) In computing the period of limitation for an appeal or an application for leave to appeal or for revision or for review of a judgment	 the day on which the judgment complained 685 of was pronounced and the time requisite for ob taining a copy of the decree	 sentence or order appealed from or sought to be revised or reviewed shall be excluded. " It may be stated that the language of section 12(2) of the Act of 1963 is in variance with that of section 12(2) of the Indian Limitation Act	1908 (Act 9 of 1908) so far as the applicability of section 12(2) is concerned in computing the period of limitation for filing revision application. Section 12(2) of the Indian Limitation Act	 1908 read as under: "(2) In computing the period of limitation prescribed for an appeal	 an application for leave to appeal and an application for a review of judg ment	 the day on which the judgment complained of was pronounced	 and the time requisite for obtain ing a copy of the decree	 sentence or order ap pealed from or sought to be reviewed	 shall be excluded. " Bare perusal of sub section (2) of section 12 of the Act of 1908 would show that it did not deal with the period of limitation prescribed for an application for revision. As against that	 the language of sub section (2) of section 12 of .the Act of 1963 makes it manifest that its provisions would also apply in computing the period of limita tion for application for revision. There can	 therefore	 be no manner of doubt that in a case like the present which is governed by the Act of 1963	 the provisions of sub section (2) of section 12 can be invoked for computing the period of limitation for the application for revision if the other necessary conditions are fulfilled. It is	 however	 contended by Mr. Manchanda that the UP Sales Tax Act constitutes a complete code in itself and as that Act prescribes the period of limitation for filing of revision petition	 the High Court was in error in relying upon the provi sions of sub section (2) of section 12 of the . This contention	 in our opinion	 is wholly bereft of force. Sub section (2) of section 29 of the reads as under: "(2) Where any special or local law pre scribes for any suit	 appeal or application a period of limitation different from the period prescribed by the Schedule	 the provisions of section 3 shall apply as if such period were the period prescribed by the Schedule and for the purpose of determining any period of limitation prescribed for any suit; appeal or application by any special or local law	 the provisions contained in sections 4 to 24 (inclusive) shall apply only in so far as	 and to the extent to which	 they are not expressly excluded by such special or local law. " There can be no manner of doubt that the UP Sales Tax Act answers to the description of a special or local law. According to sub section (2) of section 29 of the 	 reproduced above	 for the purpose of determining any period of limitation prescribed for any application by any special or local law	 the provisions contained in section 686 12(2)	 inter alia	 shall apply in so far as and to the extent to which they are not expressly excluded by such special or local law. There is nothing in the U.P Sales Tax Act expressly excluding the application of section 12(2) of the for determining the period of limitation prescribed for revision application. The conclusion would	 therefore	 follow that the provisions of section 12(2) of the of 1963 can be relied upon in computing the period of limitation prescribed for filing a revision petition under section 10 of the UP Sales Tax Act. It has been argued by Mr. Manchanda that it was not essential for the dealer respondent to file a copy of the order of the Assistant Commissioner along with the revision petition. As such	 .according to the learned counsel	 the dealer respondent could not exclude the time spent in ob taining the copy. This contention is equally devoid of force. There is nothing in the language of section 12(2) of the to justify the inference that the time spent for obtaining copy of the order sought to be revised can be excluded only if such a copy is required to be filed along with the revision application. All that section 12(2) states in this connection is that in computing the period of limitation for a revision	 the time requisite for obtaining a copy of the order sought to be revised shah be excluded. It would be impermissible to read in section 12(2) a proviso that the time requisite for obtaining copy of the decree	 sentence or order appealed from or sought to be revised or reviewed shall be excluded only if such copy has to be filed alongwith the memorandum of appeal or application for leave to appeal or for revision or for review of judgment	 when the legislature has not inserted such a proviso in section 12(2). It is also plain that without procuring copy of the order of the Assistant Commissioner the respondent and his legal adviser would not have been in a position to decide as to whether revision petition should be filed against that order and if so	 what grounds should be taken in the revi sion petition. The matter indeed is not res integra. In the case of J.N.Surty vs T.S. Chettyar(1)	 the Judicial Committee after .noticing the conflict in the decisions of the High Courts held that section 12(2) of the Indian Limitation Act	 1908 applies even when by a rule of the High Court a memo randum of appeal need not be accompanied by a copy of the decree	 Lord Phillimore speaking on behalf of the Judicial Committee observed: "Their Lordships have now to return to the grammatical construction of the Act	 and they find plain words directing that the time requisite for obtaining the two documents is to be excluded from computation. 12 makes no reference to the Code of Civil Procedure or to any other Act. It does not say when the time is to be excluded	 but simply enacts it as a positive direction. If	 indeed	 it could be shown that in some particular class of cases there could be no object in obtaining the two documents	 an argument might be offered that no time could (1) 55 I.A. 161. 687 be requisite for obtaining something not requisite. But this	 is not so. The decree may be complicat ed	 and it may be open to draw it up in two differ ent ways	 and the practitioner may well want to see its form before attacking it by his memorandum of appeal. As to the judgment	 no doubt when the case does not come from up country	 the practitioner will have heard it delivered	 but he may not carry all the points of a long judgment in his memory	 and as Sir John Edge says	 the Legislature may not wish him to hurry to make a decision till he has well considered it. " Following the above decision	 it was held by a Full Bench consisting of five Judges of the Lahore High Court in the case of The Punjab Co operative Bank Ltd.	 Lahore vs The Official Liquidators	 The Punjab Cotton Press Co. Ltd. C) that even though under the Rules and Orders of the High Court no copy of the judgment is required to be filed along with the memorandum of appeal preferred under section 202 of the Indian Companies Act from an order of a single Judge	 the provisions of section 12 of the Indian Limitation Act would be attracted. The provisions of section 12 were also held to govern an appeal under Letters Patent. A Full Bench of the Patna High Court in the case of Mt. Lalitkuari vs Mahaprasad N. Singh(2) also held that the provisions of section 12 of the Limitation Act were applica ble to Letters Patent appeals under clause 10 of the Letters Patent. The above decision of the Judicial Committee was followed by this Court in the case of Additional Collector of Customs	 Calcutta & Anr. vs M/s. Best & Co.(3) Similar view was expressed by this Court in the case of section A. Gaffoor vs Ayesha Beghum & Ors.(4) It is plain that since 1928 when the Judicial Commit tee decided the case of Surty (supra)	 the view which has been consistently taken by the Courts in India is that the: provisions of section 12(2) of the Limitation Act would apply even though the copy mentioned in that subsection is not required to be filed along with the memorandum of ap peal. The same position should hold good in case of revision petitions ever since Limitation Act of '1963 came into force. Lastly	 it has been argued that the copy of the order of the Assistant Commissioner was served upon the respond ent	 and as such	; was not necessary for the respondent to apply for copy of the said order. In this respect we find that the copy which was served upon the respondent was lost by him. The loss of that copy necessitated the filing of an application for obtaining another copy of the order of the Assistant Commissioner. (1) Lahore Series 191. (2) Patna Series 157. ; (4) CA No. 2406 of 1969 decided on August 18	 1970. ( See Unreported judgements of Supreme Court. 2. page 784). 688 In the case of State of Uttar Pradesh vs Maharaj Narain & Ors.(1) the appellant obtained three copies of the order appealed against by applying on three different dates for the copy. The appellant filed along with the memorandum of appeal that copy which had taken the maximum time for its preparation and sought to exclude such maximum time in computing the period of limitation for filing the appeal	 This Court	 while holding the appeal to be within time	 observed that the expression time requisite in section 12(2) of the Limitation Act cannot be understood as the time absolutely necessary for obtaining the copy of the order and that what is deductible under section 12(2) is not the minimum time within which a copy of the order appealed against could have been obtained. If that be the position of law in a case where there was no allegation of the loss of any copy	 a fortiori it would follow that where as in the present ease the copy served upon a party is lost and there is no alternative for that party except to apply for a fresh copy in order to be in a position to file revision petition	 the time spent in obtaining that copy would necessarily have to be excluded under section 12(2) of the . The High Court	 in our opinion	 correctly answered the question referred to it in favour of the dealer respondent and against the revenue. The appeal fails and is dismissed. As no one appeared on behalf of the respondent	 we make no order as to costs. M.R. Appeal dismissed.

The Assistant Commissioner (Judicial) Sales Tax	 Bareil ly	 disposed of the respondents ' appeal made against an order of the Sales Tax Officer. A copy of the order was served on the respondent	 but he lost it. Later	 he ob tained another copy and filed a revision petition under sectiOn 10 of the U.P. Sales Tax Act. The same was opposed as being time barred	 but the Judge (Revision) accepted the respondent 's contention that under section 12(2) of the 	 he was entitled to exclude the time spent in obtaining the second copy of the order	 while computing the limitation period. The question whether such exclusion was permissible	 was referred to the High Court which an swered in the affirmative. The appellant contended that the U.P. Sales Tax Act itself provided for a specific period of limitation; and therefore the was not applicable	 and also that	 a copy of the order was not required to be filed with the revision petition	 and so the time spent in obtaining a second copy could not be excluded in computation of limita tion. Dismissing the appeal the Court	 HELD: (1 ) Where the copy served upon a party is lost and there is no alternative for that party except to apply for a fresh copy in order to be in a position to file revi sion petition	 the time spent in obtaining that copy would necessarily have to be excluded under Section 12(2) of the . State of Uttar Pradesh vs Maharaj Narain & Ors. ; followed. [688 B C] (2) The provisions of Section 12(2) of the would apply even though the copy mentioned in that Sub section is not required to be filed alongwith the Memorandum of appeal. The same position should hold good in case of revision petitions ever since of 1963 came into force. 1686 B	 D 687 FI J.N. Surty vs T.S. Chettyar (55 IA 161)	 The Punjab Co.operative Bank Ltd.	 Lahore vs The Official Liquidators	 the Punjab Cotton Press Co. Ltd. Lahore Series 191	 MT. Lalitkuari vs Mahaprasad N. Singh Panta Series 157	 Additional Collector of Customs	 Calcutta & Anr. vs M/s. Best & Co. (AIR S.A. Gaffoor vs Ayesha Beghum & Ors. (C.A. 2406/1969 decided on 18 8 1970 Unreported Judgment of Supreme Court	 1970 Vol. 2	 page 784) followed. (3) For the purpose of determining any period of limitation prescribed for any application by any special or local law	 the provisions contained in Section 12(2)	 inter alia. shall apply in so far as	 and to the extent to which they are not expressly excluded by such special or local law	 and there is nothing in the U.P. Sales Tax Act expressly excluding the application of Section 12(2) of the . [685 H	 686 A]