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TMI Blog1981 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... t for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there had been appropriate service of the orders of assessment on the assessee as provided under rule 84(1) of the Orissa Sales Tax Rules?" 2.. The short facts are: The assessee preferred an appeal against the original assessment. The first appellate authority dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h January, 1973. As this service is a valid service under the provisions of the Civil Procedure Code, the date of service of the notice is taken as 20th January, 1973. According to the statutory provisions the appeal should have been filed by 19th February, 1973, at the latest. But instead, the appeal has been filed on 27th December, 1974. Since it is beyond my power to condone the delay, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he requirements in the Code of Civil Procedure. The relevant rules are rules 17 and 19 of Order 5 of the Code and they provide: "Rule 17.-Where the defendant or his agent or such other person as aforesaid refuses to sign the acknowledgment, or where the serving officer, after using all due and reasonable diligence, cannot find the defendant who is absent from his residence at the time when servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as affixed. Rule 19.-Where a summons is returned under rule 17, the court shall, if the return under that rule has not been verified by the affidavit of the serving officer, and may, if it has been so verified, examine the serving officer on oath, or cause him to be so examined by another court, touching his proceedings, and may make such further inquiry in the matter as it thinks fit; and shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been presented within 30 days from the date of service of the order of assessment. The Tribunal went wrong in adopting the same reasonings to hold that the dismissal was proper. 6.. We accordingly answer the question in favour of the assessee by saying that there had been no valid service as provided under rule 84(1) of the Orissa Sales Tax Rules so far as the orders of assessment are concern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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