https://www.taxtmi.com/caselaws?id=127247 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. en-us Wed, 05 Dec 1951 00:00:00 +0530 Wed, 06 Mar 2013 10:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127247 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. Case-Laws VAT and Sales Tax Wed, 05 Dec 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127247