1977 (1) TMI 57

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....ember, 1976 passed by Smt. B. Jindgar, Asst. Commissioner, Sales Tax in respect of the periods 8th July, 1970 to 31st March, 1971 and 26th June, 1970 to 31st March, 1971 respectively. The first appeal filed by the dealer were dismissed on the ground of limitation. Under s. 20(1) the period of limitation for filing an appeal is sixty days from the receipt of notice issued under sub-s. (3) of s. 11 ....

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....ority observed that even if the contention of the dealer was accepted as correct that he obtained the certified copies on 18th May, 1976, the appeal filed on 16th August, 1976 were still barred by limitation. In the memorandum of appeal the plea that the dealer come to know of the assessment and thereafter moved an application for obtaining certified copies had not been pleaded nor was any condona....