1994 (2) TMI 260 - SC - VAT and Sales Tax

Tax revision case filed by the respondent-assessee under section 22 of the Andhra Pradesh General Sales Tax Act allowed Held that - Appeal dismissed. As the theory evolved by the High Court may not be really called for in the circumstances of the case this appeal has to be dismissed on the ground urged by the assessee himself. As stated above, the order of the Deputy Commissioner is said to have been made on January 6, 1973, but it was served upon the assessee on November 21, 1973, i.e., precisely 10 1/2 months later. There is no explanation from the Deputy Commissioner why it was so delayed. If there had been a proper explanation, it would have been a different matter. But, in the absence of any explanation whatsoever, we must presume that the order was not made on the date it purports to have been made. It could have been made after the expiry of the prescribed four years period. The civil appeal is accordingly dismissed

Summary

The Supreme Court dismissed Civil Appeal No. 491 of 1977 and Civil Appeal No. 1014 of 1977 as the orders were communicated to the assessee after the expiry of the prescribed time period without a proper explanation. The High Court's reasoning on communication of orders was not necessary.