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TMI Blog1965 (8) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant under section 21 of the U.P. Sales Tax Act. A notice of the assessment was served upon him on 20th August, 1961. Under section 9 of the Act, an appeal from an assessment made under section 21 lies within 30 days of the date of service of the notice of assessment. Section 9 allows appeals from certain orders and from assessments under certain sections. The period for an appeal is 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of tax" and commences with the words "Take notice that you have been assessed/provisionally assessed under the Uttar Pradesh Sales Tax Act, 1948, on a turnover of Rs....................." It is clear that a notice in Form XI is the notice of assessment contemplated by section 9 and the period of limitation is to be computed from the date of its service. The appeal, therefore, in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of service of a copy of the assessment order, which is nowhere referred to in it. Merely because by rule 45 the State Government requires the Sales Tax Officer to serve upon the assessee not only a notice of assessment but also a copy of the assessment order, it cannot be contended that so long as a copy of the assessment order is not served upon the assessee the period of limitation fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quash its order by certiorari even if it did not agree with it. 3.. Once it is found that the appellant had a right of appeal and failed to avail himself of it, he is precluded from challenging the assessment order on any ground in this Court. He had an adequate remedy against the assessment order (by way of an appeal) and if he did not avail of it, this Court will not exercise its extraordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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