TMI Blog1974 (7) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... re dealers registered under the Act. For part of the assessment year 1968-69 and for the whole of the assessment years 1969-70 and 1970-71, three assessment orders were passed by the Assistant Commercial Tax Officer, Mangalore, on 23rd December, 1971. Copies of the assessment orders, however, were not served on the petitioners. Demand notices were served on 1st January, 1972. The petitioners appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case, in holding that the appeals were barred by time. The Tribunal was of the view that the bar of limitation for preferring appeals commenced from the date of service of the notice of demand, which was on 1st January, 1972 (vide para 8 of the order of the Tribunal). The Tribunal also incidentally stated that the petitioners were negligent in not appearing before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see." The rules framed under the Act have been amended in 1970. Amended rule 22(1) reads thus: "If in any case the assessing authority determines the turnover at a figure different from that shown in a return submitted under the provisions of these rules, it shall record its reasons briefly in writing and shall furnish the assessee with a copy of such record..........." It is clear from the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was obliged to apply for the certified copies and they were asked to appear and take the certified copies. It was the duty of the assessing authority to send copies of the assessment orders to the assessee. Therefore the Tribunal was in error in holding that the period of limitation commenced from 1st January, 1972, the date of service of the demand notice. The period of limitation commenced on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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