https://www.taxtmi.com/caselaws?id=150619 Limitation for a first appeal under section 20(2)(i) of the Mysore Sales Tax Act, 1957 runs from service of the assessment order, not from service of the bare demand notice in form 6. Reading section 20 with the assessment scheme under section 12, the Court held that where best-judgment assessment is made, the assessing authority must record reasons and an effective appeal can be prepared only after the assessee receives the assessment order containing those reasons. The statutory expression "notice of assessment" cannot be controlled by the prescribed form. On that construction, the appeal before the Deputy Commissioner was within time. en-us Tue, 29 Jan 1974 00:00:00 +0530 Mon, 20 May 2013 14:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150619 Limitation for a first appeal under section 20(2)(i) of the Mysore Sales Tax Act, 1957 runs from service of the assessment order, not from service of the bare demand notice in form 6. Reading section 20 with the assessment scheme under section 12, the Court held that where best-judgment assessment is made, the assessing authority must record reasons and an effective appeal can be prepared only after the assessee receives the assessment order containing those reasons. The statutory expression "notice of assessment" cannot be controlled by the prescribed form. On that construction, the appeal before the Deputy Commissioner was within time. Case-Laws VAT and Sales Tax Tue, 29 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150619