1966 (9) TMI 128 - HC - VAT and Sales Tax

Summary

Issues:
- Whether the decision of the Mysore Sales Tax Appellate Tribunal was correct in dismissing the appeal on the ground of limitation.
- Whether the service of notice in Form No. 6 constituted a "notice of assessment" as per Section 20(1) of the Mysore Sales Tax Act, 1957.

Analysis:
The High Court considered a revision petition arising from the decision of the Mysore Sales Tax Appellate Tribunal, which dismissed an appeal as time-barred. The Tribunal held that the appeal, filed nearly five years after the service of notice in Form No. 6, was beyond the 30-day limitation period prescribed by Section 20(1) of the Mysore Sales Tax Act, 1957. The critical issue was whether the notice in Form No. 6 constituted a "notice of assessment" triggering the limitation period for filing an appeal.

The Court examined the content of Form No. 6, which was titled "Notice of final annual assessment and demand." The Court noted that Form No. 6 combined elements of both a "notice of assessment" and a "notice of demand." Despite no specific form titled "notice of assessment" being presented, the Court concluded that Form No. 6 served the purpose of a "notice of assessment" as required by Section 20(1) of the Act.

Furthermore, the Court highlighted that neither the Act nor the rules mandated the assessing authority to serve a copy of the assessment order on the assessee. The limitation for filing an appeal was triggered by the service of a "notice of assessment," not the order itself. The Court emphasized that the appellant's appeal was time-barred due to the delay in filing after the service of Form No. 6, which constituted the required notice.

The appellant's counsel relied on a previous decision of the Court, arguing that the expression "notice of assessment" should be interpreted as an "order of assessment." However, the Court distinguished that case, emphasizing that the present case required a specific interpretation of what constitutes a "notice of assessment." Based on the content of Form No. 6 and the statutory framework, the Court concluded that the service of this form constituted a valid "notice of assessment," rendering the appeal time-barred.

Ultimately, the High Court dismissed the revision petition, upholding the Tribunal's decision to dismiss the appeal as barred by limitation. The Court clarified the interpretation of "notice of assessment" in the context of the Act and ruled that the service of Form No. 6 initiated the limitation period for filing an appeal, which the appellant failed to meet.