1951 (12) TMI 9 - HC - VAT and Sales Tax

Summary

The petition was filed under Section 32(6) of the Assam Sales Tax Act against an order of the Commissioner of Taxes, Assam, which was held time-barred under Section 32(4). The Commissioner's decision was upheld as the period of limitation for filing the petition from an appellate order is 60 days from the date of the order, not from the date of service. The petition was dismissed with costs.