TaxTMI 
TaxTMI 
1970 (2) TMI 94
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....der section 23 of the Orissa Sales Tax Act, 1947." 2.. These references relate to quarters ending 30th of June, 1959, to 31st of March, 1962. The facts leading to these references may be stated in short. The order of assessment was passed on 31st of August, 1962. A copy of that order sent by the department was received by the dealer on 5th of October, 1962. The petitioner states that this order of assessment became missing on 31st of October, 1962. On 2nd of November, 1962, an application for certified copy of the order of assessment was filed. Limitation of 30 days for filing an appeal, from the date of receipt of the copy of the order from the department, expired on 4th of November, 1962. The certified copy was obtained on 27th of Februa....
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.... said order." The form is somewhat dubious; but apparently it was perhaps meant that the order is the copy of the departmental order and not certified copy of the order. We must, however, say that when the rights of parties are being affected, expressions of doubtful connotation should not have been used in the form. It should have been expressly stated that the order referred to is the copy of the order received from the department and not a certified copy of the order. 4.. Section 23(1) confers a right of appeal on the assessee. He is to file the appeal within thirty days from the date of receipt of the order. Here again, the expression is "from the date of receipt of the copy of an order of assessment." It does not make clear whether th....
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....sions of the Act and the Rules that nowhere a clear provision has been made that an appeal must be filed only on the basis of the copy of the departmental order of assessment supplied free to the dealer though the intention appears to be that on its basis the application should be filed. When rights of parties are to be fettered by statutory provisions, the language must be express and clear. Otherwise, the benefit must go to the subject. 6.. That apart, serious complications will arise if such a view is taken. Take for instance, a case where the dealer comes to know of the order of assessment either being present in court on the date of its delivery or otherwise and files an appeal after obtaining a certified copy of the order of assessme....
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....ion 12 of the Limitation Act in excluding the period necessary for obtaining a copy, from the period of limitation. This is concluded by a decision of this court in Messrs Bharat Sabaigrass Ltd. v. The Collector of Commercial Taxes, Orissa[1952] 3 S.T.C. 453; A.I.R. 1953 Orissa 23. Mr. Mohapatra challenges the correctness of this decision by saying that section 12 of the old Limitation Act had application to suits and not to other proceedings, and as such had no application to proceedings before appellate authorities under the Sales Tax Act. We cannot take a view different from the Bench decision of this court unless the matter is referred to a larger Bench. We do not consider this to be a fit case for examination of such a question. We acc....