1970 (3) TMI 127

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....R. 674.(S.C.); A.I.R. 1965 S.C. 970.  of the Orissa Sales Tax Act:   "(1) Whether declaration forms could be rejected only because the written purchase order came into existence after the supplies, even though the supplies were made under an oral contract which was subsequently reduced to writing after the supplies had taken place and was described as the confirmatory purchase order i....

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....State on 29th January, 1965. Some amendment was made to the order on 29th July, 1965. The State filed an appeal on 23rd August, 1965. The appeal is to be filed within 60 days from the date of receipt of the order. If the date of receipt of the order is taken as 29th January, 1965, then clearly the appeal is barred by time. If on the other hand the date is taken to be 29th July, 1965, the appeal wa....

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....accrued in favour of the dealer. Such a right cannot be affected without giving him a reasonable opportunity to oppose the prayer for condonation. We would accordingly answer question (2)(a) by saying that the delay in filing the appeal cannot be condoned without giving notice to the respondent. It follows, as a logical corollary, that since the delay was condoned without giving the respondent ....