https://www.taxtmi.com/caselaws?id=160068 Service of an appellate order on the assessee's counsel was treated as valid service for limitation purposes where the record did not show that counsel lacked authority under the vakalatnama to receive it. The assessee failed to plead or prove that the counsel was unauthorised, or that the order was not communicated to him, so the explanation for the delay was not accepted. The refusal to condone delay in filing the Sales Tax Tribunal appeal was therefore upheld, and the writ petition failed. en-us Wed, 04 Aug 1999 00:00:00 +0530 Sat, 07 Dec 2013 18:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160068 Service of an appellate order on the assessee's counsel was treated as valid service for limitation purposes where the record did not show that counsel lacked authority under the vakalatnama to receive it. The assessee failed to plead or prove that the counsel was unauthorised, or that the order was not communicated to him, so the explanation for the delay was not accepted. The refusal to condone delay in filing the Sales Tax Tribunal appeal was therefore upheld, and the writ petition failed. Case-Laws VAT and Sales Tax Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160068