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TMI Blog1970 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... is court on the following question of law: "Whether in the facts and circumstances of the case the revision is time-barred." The appeal was decided on 16th August, 1966. The appellate order was served on the counsel appearing for the assessee in the appeal on the 30th August, 1966. The memorandum of appeal despatched by the assessee by post was received in the judge (Revisions) office on 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10, U.P. Sales Tax Act, provides: "(3-B) The application under sub-section (3) shall be made within one year from the date of service of the order complained of.........." The application under sub-section (3) is the application for revision. Such an application has to be made within one year from the date of service of the order. Rule 77, U.P. Sales Tax Rules, reads as follows: "77. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ofattorney executed by the assessee in favour of his lawyer authorised him to do all acts in connection with the case, including the filing of the revision. Thus, he was entitled to accept notices as well as copies of the orders. Consequently, the lawyer was the agent of the assessee within the meaning of rule 77. Service on him was due service on the assessee within the meaning of sub-section (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. A copy other than the first copy shall be given to such person on his furnishing copying folios of the value of Re. 1 and 25 paise." It will be seen that rule 70 prescribes upon the appellate authority, sales tax, or the revising authority to communicate to the concerned parties orders that may be passed in appeal or revision. It also provides that the first copy of the order will be given fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally deals with modes of service. To determine the date of service within the meaning of sub-section (3-B) of section 10, rule 77 cannot be ignored. Rule 77 being applicable, service on the counsel was sufficient to make the period of limitation commence to run. We would answer the question in the affirmative, against the assessee and in favour of the department. The Commissioner of Sales Tax wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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