Limitation for appellate tax orders runs from the date of the order, not service, under the Assam Sales Tax Act.

A limitation provision for an appeal from an appellate order was treated as distinct from the rule applicable to an appeal from an original order. Under the Assam Sales Tax Act, 1947, the 60-day period for challenging an appellate order runs from the date of the order itself, not from the date of service. Authorities dealing with original orders under different statutory settings were held inapplicable. On the facts, the petition was filed beyond time, so the petition was time-barred and the Commissioner's order was upheld.

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Issues: Whether the petition under Section 32(6) of the Assam Sales Tax Act, 1947 was barred by limitation under Section 32(4), and whether the limitation for an appeal from an appellate order ran from the date of service of the order or from the date of the order itself.

Analysis: The limitation provision governing an appeal from an appellate order was treated as distinct from the rule applicable to an appeal from an original order. The Court held that, under Section 32(2) of the Assam Sales Tax Act, 1947, the period of 60 days for an appellate order runs from the date of the order and not from the date of service of the order. The authorities relied on for the contrary proposition concerned original orders under different statutory settings and were held inapplicable to an appellate order under the Assam Sales Tax Act, 1947. On the facts, the petition was filed beyond time.

Conclusion: The petition was time-barred and the Commissioner's order was upheld.

Ratio Decidendi: Where a special statute prescribes limitation for an appeal from an appellate order from the date of the order, the period runs from the date of the order and not from service of the order.

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