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Issues: Assessment of Central Sales Tax for the asst. yr. 1971-72, Appeal against summary order of disposal passed by first appellate Court, Service of assessment order and demand notice by affixture, Appeal dismissed as out of time, Appeal in second appeal, Proper service of assessment order, Appeal barred by limitation, Date from which the order of limitation will run, Appeal allowed, Order of dismissal set aside, Assessment matter remanded back to first appellate Court.
The judgment pertains to a second appeal concerning the assessment of Central Sales Tax for the assessment year 1971-72. The appeal was directed against the summary order of disposal passed by the first appellate Court on 9th June, 1976. The first appellate Court dismissed the appeal as being out of time by 340 days, citing that the assessment order and demand notice were served by affixture on 16th March, 1974. The appellant contended that the service by affixture was improper as no specific order was taken from the assessing authority for such service. The appellant further argued that the appeal was filed within 30 days from the date of knowledge, as he applied for a copy of the assessment order on 16th Dec., 1974, and filed the appeal on 20th Feb., 1975. The first appellate Court rejected the appeal summarily based on the delay. The main point of contention in the appeal was the date from which the order of limitation would run. The service report indicated that the notice was affixed on the sadar door of the appellant's residence as he was absent when the process-server attempted to serve the documents. The appellant received the copy of the assessment order on 20th January 1975 and filed the appeal on 20th Feb., 1975. The appellant argued that since the appeal was filed within the prescribed time from the date of receiving the copy, it should be considered as filed in time. The appellant highlighted the absence of proper authority for service by affixture and the timely filing of the appeal based on the date of knowledge. In the final decision, the second appeal was allowed, and the order of dismissal by the first appellate Court was deemed incorrect and set aside. The matter of assessment was remanded back to the first appellate Court for a fresh consideration and disposal according to the law. The appellate tribunal found merit in the appellant's argument regarding the date of filing the appeal and the validity of the service of the assessment order, leading to the reversal of the earlier dismissal and a direction for a reevaluation of the appeal.
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