https://www.taxtmi.com/caselaws?id=150051 Service of an appellate order on the assessee's authorised counsel, acting under a power of attorney, amounted to valid service on the assessee for limitation purposes. Because the limitation period under section 10(3-B) ran from the date of service, such service started time to file revision. Rule 77, which specifically prescribed permissible modes of service on a dealer's agent, governed the computation of limitation, and rule 70, dealing generally with communication of orders, did not displace it or contain any non obstante exclusion. The revision was therefore time-barred and the issue was decided against the assessee. en-us Tue, 28 Apr 1970 00:00:00 +0530 Wed, 08 May 2013 12:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150051 Service of an appellate order on the assessee's authorised counsel, acting under a power of attorney, amounted to valid service on the assessee for limitation purposes. Because the limitation period under section 10(3-B) ran from the date of service, such service started time to file revision. Rule 77, which specifically prescribed permissible modes of service on a dealer's agent, governed the computation of limitation, and rule 70, dealing generally with communication of orders, did not displace it or contain any non obstante exclusion. The revision was therefore time-barred and the issue was decided against the assessee. Case-Laws VAT and Sales Tax Tue, 28 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150051