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TMI Blog2016 (1) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... on starts from the date of the receipt of the order by the assessing authority and not from the date of knowledge of the order. This is apparently clear from the plain and explicit language provided in the proviso to Section 21(6) of the Act. Similar view was held by this Court in Sri Cement Ltd. Vs. State of U.P. and others, [2013 (6) TMI 197 - ALLAHABAD HIGH COURT]. - Decided against assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by a dealer registered under Section 7 and having place of business in Uttar Pradesh in respect of the sale made by him in the course of inter state trade and commerce. One of the conditions was that the selling dealer would furnish a declaration of the certificate referred to in sub-Section (4) of Section 8 of the Central Sales Tax Act i.e. Form-C. This condition was challenged by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order passed under Section 9(2) of the Central Sales Tax Act, has filed the present writ petition contending that the said assessment order was without jurisdiction as it was barred by the period of limitation. Section 21(6) of the U.P. Trade Tax Act provides the period of limitation where assessment proceedings have been stayed by an interim order of a Court. For facility, the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to six months is given from the date of receipt by the assessing authority of the order vacating the stay. In the light of the aforesaid provision the learned counsel contended that the assessing authority came to know of the order of the High Court on 29th July, 2011 when it got the information from the High Court and, consequently, the period of limitation would start from that date. Hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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