https://www.taxtmi.com/caselaws?id=149792 A limitation provision requiring a revision to be filed within one year from service of the impugned order was construed in light of the statutory scheme governing sales tax administration. Because the rules prescribed service on the dealer but contained no express mode of service on the Commissioner, the court treated the assessment order made by the subordinate assessing authority as notice to the departmental head. The Commissioner, as the supervisory authority over assessing officers, was held to have constructive notice from the making of the order. The revision application was therefore governed by section 10(3-B) and was barred by limitation. en-us Thu, 11 Sep 1969 00:00:00 +0530 Fri, 03 May 2013 15:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149792 A limitation provision requiring a revision to be filed within one year from service of the impugned order was construed in light of the statutory scheme governing sales tax administration. Because the rules prescribed service on the dealer but contained no express mode of service on the Commissioner, the court treated the assessment order made by the subordinate assessing authority as notice to the departmental head. The Commissioner, as the supervisory authority over assessing officers, was held to have constructive notice from the making of the order. The revision application was therefore governed by section 10(3-B) and was barred by limitation. Case-Laws VAT and Sales Tax Thu, 11 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149792