1951 (12) TMI 9

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....n order of the Commissioner of Taxes, Assam, dated 7th February, 1951, by which he held the petition before him as time-barred under Section 32(4) of the Assam Sales Tax Act, 1947. The learned Commissioner points out that the appeal against which the petition was made was disposed of by the Assistant Commissioner on 20th September, 1950, and that the petition before him should have been filed w....

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.... alleges, was effect- ed on 20th October, 1950, the petition presented to the Commissioner of Taxes would be within time. In support of his contention, he has referred us to two cases, one reported in Muthiah Chettiar v. Commissioner of Income-tax(1). The facts of that case are clearly distinguishable from the facts before us. The Division Bench of the Madras High Court was dealing with a case und....

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.... I, 1938-1950. There again the order in question was an original order, and not an appellate order. We are unable to apply the principle of the decisions of the Madras and the Bihar High Courts to appellate orders. The Assam Sales Tax Act ex- pressly provides for a period of limitation from an appellate order as being 60 days which are to be computed from the date of the order, and not from the da....