9911796707
TMI Blog2014 (7) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010 that the assets of the Company including the manufacturing unit were released to the petitioner by KSFC. Thereafter, on 13.4.2010, the petitioner, on coming to know about the assessment orders, filed an application seeking certified copies of those orders and on receipt of the same on 17.4.2010, the petitioner filed the appeals on 23.4.2010. In that view of the matter, there is no delay in filing the appeals. - Even otherwise, under the proviso to sub-section (2) of Section 20, provision is there to admit an appeal preferred after the period of 30 days from the date on which the notice of assessment is served, but within a further period of 180 days if it is satisfied that the appellant had sufficient cause for not preferring the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the petitioner and the learned Additional Government Advocate appearing for the respondents and perused the material on record. 4. During the course of submissions, learned counsel for the petitioner has drawn my attention to the fact that Annexure-E which is stated to be the notice dated 15.3.2007 issued under Section 20(2) of the Act was infact not served on the petitioner, that the assets of the petitioner including the manufacturing unit were taken over by the Karnataka State Financial Corporation (KSFC) under Section 29 of the State Financial Corporation Act (SFC Act) on 23.2.2005, thereafter, it was released only on 15.3.2010 and that the petitioner - Company was not functioning from the said address till the latt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner's unit was at a time when possession of the manufacturing unit was with KSFC. Therefore, it could be inferred that there was no direct or actual service of notice on the petitioner's Company as such. It is only on 15.3.2010 that the assets of the Company including the manufacturing unit were released to the petitioner by KSFC. Thereafter, on 13.4.2010, the petitioner, on coming to know about the assessment orders, filed an application seeking certified copies of those orders and on receipt of the same on 17.4.2010, the petitioner filed the appeals on 23.4.2010. In that view of the matter, there is no delay in filing the appeals. 7. Even otherwise, under the proviso to sub-section (2) of Section 20, provision is there to admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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