Limitation after stay vacatur runs from receipt of the order, not mere knowledge, under trade tax law.

For the purpose of Section 21(6) of the U.P. Trade Tax Act, the extended limitation period for assessment after vacation of a stay order runs from the date the assessing authority receives the order vacating the stay, not from the date it merely acquires knowledge of it. The proviso uses plain language that leaves no scope to substitute knowledge for receipt. On that basis, an assessment made after receipt of the certified copy of the judgment vacating the stay is not barred by limitation.

---

---

Issues: Whether, for the purpose of Section 21(6) of the U.P. Trade Tax Act, the period of limitation for assessment after vacation of a stay order runs from the date the assessing authority receives the order vacating the stay or from the date on which it merely acquires knowledge of that order.

Analysis: The proviso to Section 21(6) expressly provides that the extended period of limitation is to be computed from the date of receipt by the assessing authority of the order vacating the stay. The language is plain and leaves no room for substitution of the date of knowledge for the date of receipt. Since the assessment was made after the assessing authority had received the certified copy of the judgment vacating the stay, the challenge that the assessment was time-barred could not succeed.

Conclusion: The limitation period commenced from the date of receipt of the order vacating the stay, not from the date of knowledge, and the assessment order was not barred by limitation.

---