1966 (9) TMI 128

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....ysore Sales Tax Appellate Tribunal, Bangalore, in S.T.A. No. 56 of 1964-65 on its file. The appeal before the Tribunal was dismissed on the ground that the same was barred by limitation. The question for our consideration is whether that decision suffers from any error of law. Section 20(1) of the Mysore Sales Tax Act, 1957, as it stood at the time of the filing of the appeal, provided that any as....

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....ice of final annual assessment and demand. [See rules 18,(1) (18-A), 20, 21(7), 37(3) and 38(3)]. Assessment No. of 19 Registration No. Assistant Commercial Tax Officer Commercial Tax Officer ....................   To (Dealer) Take notice that you have been finally assessed under the Mysore Sales Tax Act, 1957, to a tax of Rs...............[Rupees.................. .......

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....y as provided in section 13 of the Mysore Sales Tax Act, 1957. Turnover as determined by the Assessing Authority in respect of- Nature of goods. Rate of tax. Turnover. (1) (2) (3)       Total...     Place: Date: Assessing Authority. 1. (Inserted by Notification No. FD. 91 CSL.64 dated 23rd July 1964). NOTE.-(1) Where pa....

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....rule 22 provides that he should be given a copy of the same on an application. The starting point of limitation for filing an appeal under section 20 is not the service of a copy of the order of assessment, but the service of a "notice of assessment". Hence, the appellant's appeal before the Deputy Commissioner was clearly barred by time. But Mr. Katageri, the learned counsel for the assessee, ....