1946 (4) TMI 15

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t this is a very satisfactory provision of law. It is alright in a criminal case to fix the period of limitation for appeal as so many days from the order of conviction etc. because such orders are usually passed in the presence of the accused or his representative. But assess- ment orders are liable to be passed by the Tax Officer behind the back of parties and sitting quietly in his chamber or t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X