https://www.taxtmi.com/caselaws?id=152593 For limitation under section 55(4) of the Bombay Sales Tax Act, communication of an assessment order requires service on the assessee or on a person expressly authorised to receive that assessment order. An authority limited to receiving notices or documents in the pending assessment proceedings does not extend to receipt of the final assessment order, because such authority ends when the assessment proceedings culminate. The distinction between an order and a document was reinforced by the service rules and the separate treatment of both expressions in the certified copies provision. Service on the employee therefore did not amount to valid communication to the assessee. en-us Tue, 21 Nov 1978 00:00:00 +0530 Sat, 06 Jul 2013 18:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152593 For limitation under section 55(4) of the Bombay Sales Tax Act, communication of an assessment order requires service on the assessee or on a person expressly authorised to receive that assessment order. An authority limited to receiving notices or documents in the pending assessment proceedings does not extend to receipt of the final assessment order, because such authority ends when the assessment proceedings culminate. The distinction between an order and a document was reinforced by the service rules and the separate treatment of both expressions in the certified copies provision. Service on the employee therefore did not amount to valid communication to the assessee. Case-Laws VAT and Sales Tax Tue, 21 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152593