Law:

Section:

Section 25 of the Wealth-tax Act, 1957, read with section 12 of the Limitation Act, 1963 – Revision by Commissioner – Assessment years 1962-63 to 1967-68 and 1969-70 to 1970-71 – Whether provisions of section 12(3) of 1963 Act that provide for exclusion of time taken in obtaining a copy of impugned order would apply to revisions filed under section 25 – Held, yes FACTS Wealth-tax assessments for the relevant years were made against the deceased. Thereafter, an application for rectification was made before the WTO which was partly allowed by an order dated 22-1-1974. Thereafter, an application was filed under section 25 on 24-6-1975 before the Commissioner, alleging that the orders of rectification were not served on the deceased personally. It was later, however, discovered that the clerk of the deceased had misplaced them. An application for certified copy of the order was made on 18-10-1974, which was received on 29-5-1975. The revisions were filed on 24-6-1975 which were dismissed by the Commissioner as being time-barred. On writ : HELD In view of section 29(2) of the Limitation Act, 1963, the provisions of section 12(3) of that Act which provides for exclusion of time taken in obtaining a copy of the impugned order would apply to revisions filed under section 25 of the Wealth-tax Act. Under the Wealth-tax Act there is no express provision for serving the order of rectification on the assessee. Under section 25(1), prov., clause (c)(ii ), an application for revision has got to be made within one year from the date of the order sought to be revised. Now this period of one year can start running only after the order of rectification is brought to the notice of the assessee. This may be brought about either by sending the order to the assessee by the department even if there is no such provision or where the assessee obtains a copy of the order. In the counter-affidavit a stand had been taken that on the petitioners' own case the order was served on the assessee on 6-2-1974. Thus, if time was counted from 6-2-1974, it would expire on 5-2-1975. The revision was filed, nearly more than 3 months after the time had run out counting from 6-2-1974, when the…

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