1977 (1) TMI 53

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.... of disposal passed by the first appellate Court in the first appeal directed against the assessment order on 9th June, 76. The observations of the first appellate Court leading to the dismissal of the appeal are as follows:- "On scrutiny, it was found out that the appeal was out of time by 340 days. In response to the show cause notice, the learned Advocate for the appellant dealer applied for....

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....emand notice for the year 1971-72 have been issued under letter No.1434 dt. 21st Feb., 74 and they have been served by affixture on 16th March, 74.Therefore, I am unable to agree with the contention of the Advocate that service of assessment order and demand note on the appellant dealer by affixture has not been done by adopting the procedure of law and as such infructuous. I find from the copy of....

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....time. Therefore, the appeal is rejected summarily." 2. It is against the said order that the appellant has come up in second appeal. The learned counsel appearing for the appellant contended that the service report of the process-server will go to show that it was served on 16th March, 74 by affixture when the appellant was admittedly absent from Betnati. No specific order was taken from the as....

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....ly held that the appeal is barred by limitation. As such there should be no interference. 4. In view of the argument, the only point for consideration is from which date, the order of limitation will run. Admittedly, the assessment order is said to have been served on the assessee on 16th March, 74. The service report reads as follows:- "I went to Betnati with letter No.1434 dt. 21st Feb., 7....