1986 (3) TMI 303 - SUPREME COURT

Appellant feeling aggrieved by the restrictions imposed on them by section 28-B of the Act and rule 87 of the Rules and the orders of assessment passed under the Act against them by the sales tax authorities of the State of Uttar Pradesh - Held that:- It would meet the ends of justice if the cases of the appellants and petitioners are permitted to be dealt with accordingly. We give our approval to the said proposals and make an order accordingly. Any assessment made pursuant to the above orders shall not be open to question on the ground that it does not satisfy the period of limitation contained in section 21 of the Act. We also make it clear that any person who is aggrieved by the order of assessment may question it in appeal or revision as provided by the Act on all grounds except on the ground that it had been passed beyond time. We also direct that if any of the appellants or petitioners has, depending upon the pendency of these appeals or petitions, not filed any appeal or revision against any order passed under the Act, such appellant or petitioner may prefer such appeal or revision, as the case may be, on or before April 30, 1986, and if any such appeal or revision is filed it shall be disposed of by the concerned authority without raising any objection as to the period of limitation.