https://www.taxtmi.com/caselaws?id=128374 The Court dismissed the revision petition, affirming the Commercial Tax Officer's order and the Sales Tax Appellate Tribunal's decision. It held that the Commercial Tax Officer acted within jurisdiction, and the Assistant Commercial Tax Officer's order was valid despite not being communicated to the assessee. The Court emphasized the correct interpretation of Section 12 and the applicability of the limitation period from the date of communication of the order. The petition was dismissed with costs, and counsel's fee was fixed at Rs. 100. en-us Thu, 28 Sep 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128374 The Court dismissed the revision petition, affirming the Commercial Tax Officer's order and the Sales Tax Appellate Tribunal's decision. It held that the Commercial Tax Officer acted within jurisdiction, and the Assistant Commercial Tax Officer's order was valid despite not being communicated to the assessee. The Court emphasized the correct interpretation of Section 12 and the applicability of the limitation period from the date of communication of the order. The petition was dismissed with costs, and counsel's fee was fixed at Rs. 100. Case-Laws VAT and Sales Tax Thu, 28 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128374