1974 (7) TMI 99 - HC - VAT and Sales Tax

Summary

Issues:
1. Bar of limitation for filing appeals under the Karnataka Sales Tax Act, 1957.
2. Proper service of assessment orders to the assessee.

Analysis:
1. The judgment involved three revision petitions by a common assessee under the Karnataka Sales Tax Act, 1957. The issue revolved around the bar of limitation for filing appeals. The Assistant Commissioner rejected the appeals as being filed beyond the specified period. The Tribunal upheld this decision, stating that the limitation period started from the date of service of the notice of demand on 1st January, 1972. However, the court referred to the case of Electro Mechanical Corporation v. State of Mysore, emphasizing that the period of limitation for appealing commences from the date of service of the assessment order, not just the notice of demand.

2. The judgment highlighted the importance of proper service of assessment orders to the assessee. The court noted that the assessment orders recording the reasons were not served on the assessee, despite the obligation of the assessing authority to do so. The court emphasized that serving the assessment orders is crucial for the assessee to have the necessary information to exercise their right of appeal. As the copies of the assessment orders were received by the petitioners on 1st February, 1972, the court held that this was the relevant date for commencing the period of limitation for filing appeals. Consequently, the appeals were considered to be within the time limit.

In conclusion, the court allowed the revision petitions, reversed the Tribunal's order, and remitted the matters to the Assistant Commissioner of Commercial Taxes for further proceedings in accordance with the law. The petitioners were also granted costs, including advocate's fees.