1969 (9) TMI 103

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....each of them. Admittedly, the three revision applications were filed more than one year after the date on which the assessment orders were made. Before the Judge (Revisions), Sales Tax, an objection was taken by the dealer that the revision applications were barred by time. The objection was upheld and the Judge (Revisions) dismissed the revision applications on that ground. At the instance of the Commissioner of Sales Tax, this and the connected references have been made on the following common question of law: "Whether under the circumstances of the case the limitation started from the date of the assessment and if so, whether the revisions were barred by time or not?" Section 10(3)(i) of the U.P. Sales Tax Act provides: "The rev....

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....pplied in terms, because the date of service of the order complained of is the date upon which a copy of the assessment order and the notice of demand are served upon him. No provision is made under the rules for serving a copy of the assessment order upon the Commissioner of Sales Tax. Upon this, the contention on behalf of the Commissioner is that the operation of section 10(3-B) is not envisaged when a revision application by the Commissioner of Sales Tax is contemplated. In our opinion section 10(3-B) must be construed reasonably, and, construed so, it requires that the revision application by the Commissioner of Sales Tax must also be filed within the period of limitation mentioned therein. The expression "from the date of service of t....