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Issues: Whether, for a revision application by the Commissioner under section 10(3-B) of the U.P. Sales Tax Act, 1948, the period of limitation begins from the date of the assessment order or from the date on which the order is served on the revision-applicant.
Analysis: The expression "the date of service of the order complained of" in section 10(3-B) governs revision applications by both the dealer and the Commissioner. The word "service" denotes formal communication of the order after it has been made, not the mere passing of the assessment order. Read with the scheme of the Act and rule 70(1), the provision requires service on the revision-applicant, and the same starting point of limitation must apply consistently to both sides. The Court rejected constructions that would substitute the date of the order for the date of service or confine service only to the dealer.
Conclusion: The limitation period begins on the date of service of the order on the Commissioner as revision-applicant, not on the date of the assessment order; the revision in the present case was within time, and the answer was in favour of the Revenue.
Ratio Decidendi: Under section 10(3-B) of the U.P. Sales Tax Act, 1948, limitation for a revision starts from service of the order on the revision-applicant, and "service" means formal communication of the order to that applicant.
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