TMI Blog1995 (2) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... the M.P. General Sales Tax Act, 1959 (hereinafter, "the Act"), has been dismissed as barred by limitation. The brief facts are as under: 2.. An order of assessment was made on November 28, 1981, under the Act. Thereafter, suo motu revisional jurisdiction was exercised under section 39 of the Act. The turnover was reassessed. An order to this effect under section 39(2) was passed on May 22, 1987 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction was not supplied to the assessee. This plea is sought to be countered by pleadings: (i) that the copy was received by one of the partners, namely, Kailash Narayan. It is stated that he had signed the proceedings sheet on May 28, 1987: (ii) that the information that an order has been passed on May 22, 1987, was made available to the petitioner. For this, reliance is being placed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y served. Reliance is however, being placed on the fact that one Kailash Narayan had put his signatures on the order sheet. This does not amount to service of order. When a dispute is raised, proper opportunity should be given to the parties. Whether Kailash Narayan has any concern with the firm or not is not known. As such, the matter is remanded to the appellate authority to determine: (i) as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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