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Issues: (i) Whether the Revenue's second appeal before the Sales Tax Tribunal was barred by limitation in view of service of the first appellate order on the State representative; (ii) Whether the Tribunal was justified in restoring the best judgment assessment made by the assessing authority.
Issue (i): Whether the Revenue's second appeal before the Sales Tax Tribunal was barred by limitation in view of service of the first appellate order on the State representative.
Analysis: The limitation for the second appeal ran from the date of service of the order appealed against. Under the proviso to sub-rule (9) of rule 68 of the U.P. Sales Tax Rules, 1948, service on the State representative is deemed to be service on the Commissioner. The Tribunal found that the order of the first appellate authority was served on the State representative within time, and the appeal was thereafter filed within the prescribed period.
Conclusion: The appeal was not barred by limitation.
Issue (ii): Whether the Tribunal was justified in restoring the best judgment assessment made by the assessing authority.
Analysis: The first appellate authority had reduced the enhancement without giving reasons. The Tribunal, after detailed consideration, restored the assessment made by the assessing authority. The finding supported the conclusion that no legal error had been shown and that the matter rested on factual appreciation.
Conclusion: The restoration of the best judgment assessment was upheld.
Final Conclusion: The revision failed and the order of the Sales Tax Tribunal was sustained in full.
Ratio Decidendi: Service of an appellate order on the State representative constitutes service on the Commissioner for computing limitation, and a factual restoration of best judgment assessment will not be interfered with in revision absent any question of law.
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