9911796707
TMI Blog1969 (9) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ision applications were filed more than one year after the date on which the assessment orders were made. Before the Judge (Revisions), Sales Tax, an objection was taken by the dealer that the revision applications were barred by time. The objection was upheld and the Judge (Revisions) dismissed the revision applications on that ground. At the instance of the Commissioner of Sales Tax, this and the connected references have been made on the following common question of law: "Whether under the circumstances of the case the limitation started from the date of the assessment and if so, whether the revisions were barred by time or not?" Section 10(3)(i) of the U.P. Sales Tax Act provides: "The revising authority may, for the purposes of sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er complained of is the date upon which a copy of the assessment order and the notice of demand are served upon him. No provision is made under the rules for serving a copy of the assessment order upon the Commissioner of Sales Tax. Upon this, the contention on behalf of the Commissioner is that the operation of section 10(3-B) is not envisaged when a revision application by the Commissioner of Sales Tax is contemplated. In our opinion section 10(3-B) must be construed reasonably, and, construed so, it requires that the revision application by the Commissioner of Sales Tax must also be filed within the period of limitation mentioned therein. The expression "from the date of service of the order complained of" means the date upon which the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax. We have already seen that there is nothing in rule 45 or in any other provision expressly providing for giving notice of an assessment order to the Commissioner. That is only because knowledge of the Sales Tax Officer of such proceeding must be construed as notice to the Commissioner. The date on which the order is made must be considered as the date on which the Commissioner receives notice of the order. In our judgment, a revision application filed by the Commissioner of Sales Tax is governed by the period of limitation prescribed under section 10(3-B) of the Act, and the date on which the Sales Tax Officer makes the assessment order must be taken to be the date of service of the order on the Commissioner. The revision applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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