TMI Blog2001 (1) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it has resulted in the delay of 89 days in filing the revision case. The respondent has entered appearance in these matters through their counsel Thiru Krishnaswamy. The learned counsel for the respondents Thiru Krishnaswamy raised two objections for these miscellaneous petitions and they are that the conditions of Form VI for filing the revisions were not followed when the revisions were filed and secondly the delay also is beyond 180 days and this Tribunal has no powers to condone the delay. The learned Government Advocate contended that the delay is purely on administrative reasons and therefore, the delay may be condoned. On the other hand, the learned counsel for the respondent Thiru Krishnaswamy resisted these petitions on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance of the statute and therefore, even if the same had been complied with subsequently, after the period of limitation, that cannot be taken into consideration, as the revision was not filed according to the provisions of the Act. Even though when form VI was initially filed in March 2000, without the signature of the Deputy Commissioner and also verification, the authorised representative had signed form VI. But, according to the learned Counsel Thiru Krishnaswamy, the signature of the authorised is not sufficient, especially in the absence of verification and therefore, the revisions were not presented in the proper manner. I feel that the failure on the part of the Deputy Commissioner to sign form VI and the absence of verification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.. Form VI originally filed gives the date of communication of the Tribunal order as August 18, 1999 and when these revisions were returned for compliance of the defects, they were re-presented giving the date of communication of the order as September 30, 1999. Therefore, the date of communication of the order of the Tribunal is altered when these revisions were represented. The learned Senior Standing Counsel would submit that the date August 18, 1999 mentioned in the Original form VI refers to the date on which the Tribunal's order was communicated to the departmental representative, but, later, the Tribunal has communicated the order to the Deputy Commissioner also on September 30, 1999 and therefore as the order was served on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee as well as the Revenue which is being represented by the Deputy Commissioner. So, under this provision, what is applicable to the assessee is applicable to the Revenue also. Section 38 of the Tamil Nadu General Sales Tax Act, 1959 is also referred by the learned Senior Standing Counsel and this section reads as follows: "Within (ninety) days from the date on which a copy of the order under sub-section (3), (3-A), or (6) of section 36 is served in the manner prescribed, any person who objects to such order or the Deputy Commissioner may prefer a petition to the (Special Tribunal) on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law". This section also is interpreted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.. The learned senior standing counsel argues that regulation No. 2(x) though defines the State representative as a person appointed by the State Government to receive the notices on behalf of the State Government and generally to appear, act and plead on their behalf in all the proceedings before the Tribunal, there is no obligation in this provision on the part of the State representative to communicate the notice he received to the State and at the most, it can be interpreted that he is bound to receive the notices, but he was not bound to communicate the same to the Government authorities. But, this argument of the learned Senior Standing Counsel is repulsed by the regulation No. 31 which is very specific and emphatic that the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the service on the authorised representative is deemed to be service on the Government, it is sufficient notice and it is obligatory on the part of the State representative to communicate the order immediately to the concerned authority for further action. The Deputy Commissioner cannot wait for a separate notice for the purpose of filing revision before the Special Tribunal. When the State representative comes to know about the nature of the order passed by the Tribunal, the Government is deemed to have known the nature of the order and thereafter, it was left to them either to file the revision or not. But the limitation runs from the date of service of the order copy on the State representative. But, sometimes the order copy might ..... X X X X Extracts X X X X X X X X Extracts X X X X
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