TMI Blog2009 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... in a period of eights weeks from the date of receipt of a copy of this order. The learned counsel for the petitioner would also submit that the petitioner would co-operate with the appeal proceedings. - Writ Petition No. 2779 of 2008 - - - Dated:- 28-8-2009 - SIVAGNANAM T.S. , J. ORDER:- T.S. SIVAGNANAM J. By consent, the writ petition is taken up for final disposal. The petitioner is a trader in waste cotton and registered under the Tamil Nadu General Sales Tax Act, 1959 and the Rules framed thereunder. The petitioner has filed the above writ petition to quash the order of the first respondent dated January 21, 2008 by which, the statutory appeal filed by the petitioner has been rejected as not maintainable on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act, 1959 any person objecting to an order passed by the appropriate authority under section 4A, sub-section (3) of section 10, section 12, section 12A, section 14, section 15, sub-sections (1) and (2) of section 16, section 18, sub-section (2) of section 22, section 23 or section 27, other than an order passed by an Assistant Commissioner (Assessment) may, within a period of thirty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Assistant Commissioner having jurisdiction. (Emphasis Here italicised. supplied) The first proviso to sub-section (1) gives power to the Appellate Assistant Commissioner to admit an appeal presented after the expiration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or agent or the legal practitioner appointed to represent him, or his authorised representative is not found, by giving or tendering it to any adult member of his family; (c) if the address of such dealer is known to the assessing authority, by sending it to him by registered post; or (d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence. (2) Where any Hindu undivided family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summons, or orders issued under the Act or these Rules may be served on any member of the Hindu undivided family, any person who was a partner (not being a minor) or member of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent in which it has been reiterated that the order was served on Tmt. M. Indumathi who is residing in the place of business-cum-residence of the petitioner and therefore, the petitioner cannot deny the same. Heard Mr. M. Md. Ibrahim Ali, learned counsel for the petitioner and Mr. Pala Ramasamy, learned Special Government Pleader for the respondents and perused the materials available on record. Rules of procedure have been enacted in order to ensure and to give effective implementation of the provisions and the statutes. In taxation statutes the benefit of an interpretation shall always be in favour of the assessee, unless it is shown that a fraud has been played. Therefore, while interpreting the term, any adult member ..... X X X X Extracts X X X X X X X X Extracts X X X X
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