(1) In computing the period of limitation prescribed for an appeal or application under this Act, the date on which the order complained of was served, as if the tax payer was not furnished with the copy of the order when the notice of the order was served upon him, the time requisite for obtaining the copy of the order shall be excluded.
(2) Where the period of limitation prescribed for appeal or application under this Act expire on a day which is a holiday, the appeal or the application may be made on the day next to the holiday.