TMI Blog1985 (11) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority, other than an order mentioned in section 10-A, may, within thirty days from the date of service of the copy of the order, appeal before the Assistant Commissioner (Judicial), Sales Tax. There is no dispute in this case on the point that no appeal was filed by the assessee within the stipulated period of thirty days from the date of service of the assessment order, i.e., 25th January, 1982. It appears that the assessee moved an application under section 22 of the U.P. Sales Tax Act (hereinafter referred to as the Act) on 1st March, 1982, before the assessing authority. In the said application mistake pointed out by the assessee was rectified by an order dated 31st August, 1982. The assessee after the aforesaid order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efer to certain provisions of the Act. Under section 7 of the Act an assessment order is passed by the assessing authority. Section 9 of the Act provides right of appeal to an assessee against the order of assessment and reads as under: "Any dealer or other person aggrieved by an order made by the assessing authority, other than an order mentioned in section 10-A, may, within thirty days from the date of service of the copy of the order, appeal to such authority as may be prescribed." In the instant case the assessee-applicant though was aggrieved by the order of the assessing authority but did not avail the right of appeal, which was a substantive right under section 9 of the Act within a prescribed period of thirty days, instead it pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made by this Court issued notice under section 22 of the Act to the petitioner whereas in the instant case the assessee itself moved an application under section 22 of the Act. Moreover, in the case of Karam Chand Thapar 1975 UPTC 11 the rectification resulted in the enhancement of turnover and in that context this Court took the view that since the order of rectification resulted in the enhancement of original assessment and no remedy having been provided for filing an appeal against the order passed under section 22 of the Act, the rectification order which enhanced the assessment would be an appealable order under section 9(1) of the Act. In the case in hand no appeal was filed by the assessee against the original assessment order wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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