9911796707
TMI Blog1994 (9) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... 16, 1985, as the date for taking up proceedings for the two assessments for the assessment year 1981-82. The revisionist did not appear on that date and ex parte assessment orders were passed. Copies of the ex parte assessment orders were served on the revisionist on October 14, 1985, by registered post. The applications under section 30 of the U.P. Sales Tax Act were made on November 15, 1985, stating therein that the copies of the assessment orders were served on October 16, 1985. On being pointed out that the copies of the assessment orders were served on October 14, 1985, by registered post A.D., the revisionist moved an application for condonation of delay contending that, by mistake, the partner of the revisionist firm Sri Anil Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onation of delay but the Sales Tax Officer and the Assistant Commissioner (Judicial), Sales Tax, did mention that it was stated on behalf of the dealer that October 16, 1985, was wrongly noted as the date of service in the diary. The Tribunal's order is totally silent on the point. The learned counsel for the revisionist contended that a genuine mistake in noting a wrong date of service was a sufficient cause for not making the application within time and the small delay of two days should have been condoned. The learned Standing Counsel, on the other hand, contended that section 5 of the Limitation Act does not apply to proceedings before the Sales Tax Officer because the Sales Tax Officer is not a court. Section 5 of the Limitation Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the period of limitation for making an application for reference under section 11 of the said Act, a Full Bench of this Court held that the provisions of section 12(2) of the Limitation Act did not apply to an application for reference under section 11 of the U.P. Sales Tax Act. The Full Bench, however, observed that there was no doubt that section 29 of the Limitation Act is applicable to the U.P. Sales Tax Act which is a special law dealing with the sales tax in Uttar Pradesh. Article 137 of the Schedule to the Limitation Act prescribes period of limitation for application for which no period has elsewhere been provided. There is no specific provision in the Limitation Act prescribing a period of limitation for an application under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h deals with appeals to the Tribunal and there is a specific provision in sub- section (9) of section 11 of the Act giving the High Court the power to invoke section 5 of the Limitation Act in every application for revision under this section. However, in section 30 of the U.P. Sales Tax Act, no such provision has been made for condonation of delay or specifying that section 5 of the Limitation Act would apply. Learned counsel for the revisionist placed reliance on a judgment of a learned single Judge of this Court in Agarwal Fertilizer Stores v. Commissioner of Sales Tax 1987 UPTC 1522. In that case, there was a delayed application under section 30 of the U.P. Sales Tax Act and the Tribunal had not recorded any finding about the cause of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter deducting its commission. The contention of the department, therefore, is that the full amount of the admitted tax was not deposited. Under rules 48 and 49 of the U.P. Sales Tax Rules, payment by cheque is permitted as a valid mode of payment. Sub-rule (2) of rule 49, as it stood at the relevant time, stated that if the cheque is on another branch or if bank commission is deducted from the amount of the cheque or the draft, as the case may be, the net amount credited to the Government account after such deduction shall be deemed to be the amount deposited by the dealer. Invoking this provision, the Revenue is taking the stand that only Rs. 1,791.50 was deposited and the application was, therefore, defective. This contention is not ten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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