Section 33 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
Computation of the period of limitation.
In computing the period of limitation prescribed for an appeal or revision, the day on which the order complained of was served and the time requisite for obtaining a certified copy of such order, shall be excluded.
Summary
- This section explains how to calculate the deadline, known as the period of limitation, for filing an appeal or a revision petition.
- The day on which the official tax or penalty order was served, meaning delivered to the dealer, is not counted in the time limit.
- The actual time needed to obtain a certified copy of the order is also excluded, meaning it does not count against the dealer's deadline.
- These exclusions ensure that the dealer gets the full legal number of days to prepare and submit their appeal or revision.
Practical examples
FAQ
1. What does "period of limitation" mean under this Act?
It refers to the legal time limit or deadline within which an appeal or a revision application must be filed.
2. If I receive an assessment order today, does today count toward my deadline to appeal?
No. The day on which the order was served on you is excluded from the calculation of the limitation period.
3. What happens if the tax office takes a long time to give me a certified copy of my order?
The time that is necessary to obtain the certified copy of the order is excluded from your limitation period, so you will not lose any of your filing time while waiting for it.
Test yourself
Q1.Under Section 33 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following is excluded when calculating the deadline for filing an appeal or revision?
Q2.Under Section 33 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, if a dealer requires a certified copy of an assessment order to appeal, how is the time spent obtaining that copy treated?
Q3.Under Section 33 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which legal actions are specifically governed by this method of calculating the limitation period?
Q4.Under Section 33 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, if a dealer is served an order and also requires a certified copy of that order, which of the following is excluded from the limitation period?