COMMISSIONER OF SALES TAX, U.P. vs MADAN LAL DAN & SONS, BAREILLY

The Supreme Court held that Section 12(2) of the Limitation Act, 1963 applies to revision petitions under Section 10 of the U.P. Sales Tax Act, allowing exclusion of time spent in obtaining a second copy of the impugned order. The Court dismissed the appellant's contention that the Limitation Act was inapplicable due to specific limitation periods in the U.P. Sales Tax Act. It was established that the provisions of Section 12(2) are applicable unless expressly excluded by the special law, which was not the case here.