(1) In computing the period of limitation prescribed for an appeal or application under this Act, the day on which the order complained of was served, or, if the assessee was not furnished with a 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 an appeal or application under this Act expires on a day which is a holiday, the appeal or application may be made on the day next following such holiday.