TMI Blog1971 (2) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the date of assessment till the date of service of the appellate order, as sought to be made out on behalf of the department. There is no dispute about the facts. The year of assessment was 1957-58 and the respondents, dealers in kirana goods at Hindupur, were finally assessed to tax for the assessment year 1957-58 on 10th February, 1959, on a net turnover of Rs. 4,56,774-1-9 inclusive of the estimated turnover. The respondents, aggrieved by the order of assessment, preferred unsuccessfully an appeal to the Deputy Commissioner of Commercial Taxes, Anantapur, who was then the first appellate authority, disputing the assessment on the estimated turnover of Rs. 1,05,196. The Tribunal, on further appeal, set aside the order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Pleader is that the order of the Tribunal was received by the assessing authority though made by the Tribunal on 12th January, 1961, only on 24th February, 1961, and, therefore, the period between 10th February, 1959, when the original assessment was made and 24th February, 1961, when the order of the Tribunal was received by the assessing authority, should be excluded under section 14(7) of the Act for the purpose of computing the period of limitation. We are unable to agree with the Government Pleader that, for the purpose of computing the period of limitation, it is the date on which the assessing authority or a party receives an order made by the Tribunal should be the date, for that is not the scope of sub-section (7) of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t also provides that a dealer objecting to an order passed or proceeding recorded by any authority on appeal under section 19 or by a Deputy Commissioner under sub-section (4-c) of section 14 or under sub-section (2) of section 20 may appeal to the Appellate Tribunal within 60 days from the date on which the order or proceeding was served on him. Similarly, section 20 of the Act providing for revisional powers to be exercised by the Board of Revenue or by a Deputy Commissioner prescribes a limitation of four years from the date on which the order was served on the dealer. Therefore, it is clear from the language of sub-section (7) of section 14 that it was not the intention of the legislature, where an assessment order made under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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