TMI Blog1979 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... cate. The Allahabad High Court decided that the date of the communication of the order will be the starting point of limitation for filing an appeal under Section 15 of the U.P. Motor Vehicle Taxation Act. The respondent wanted exemption of tax in respect of his motor vehicle for a certain period. He applied to the Taxation Officer, Kanpur. The order rejecting his prayer was communicated in the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is right and cannot be interfered with by this Court. Apart from the reasons given by this Court in the earlier judgment to the effect that the order must be made known either directly or constructively to the party affected by the order in order to enable him to prefer an appeal if he so likes, we may give one more reason in our judgment and that is this: It is plain that mere writing an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, it is clear that the respondent had no means to know about the order of the Taxation Officer rejecting his prayer until and unless he received his letter on October 29, 1964. Within the meaning of Section 15 of the U.P. Motor Vehicle Taxation Act that was the date of the order which gave the starting point for preferring an appeal within 30 days of that date. 3. For the reasons stated abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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