1971 (2) TMI 110

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....ng the period of limitation and that it does not speak of excluding the period from the date of assessment till the date of service of the appellate order, as sought to be made out on behalf of the department. There is no dispute about the facts. The year of assessment was 1957-58 and the respondents, dealers in kirana goods at Hindupur, were finally assessed to tax for the assessment year 1957-58 on 10th February, 1959, on a net turnover of Rs. 4,56,774-1-9 inclusive of the estimated turnover. The respondents, aggrieved by the order of assessment, preferred unsuccessfully an appeal to the Deputy Commissioner of Commercial Taxes, Anantapur, who was then the first appellate authority, disputing the assessment on the estimated turnover of Rs....

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....f section 14 and, in that view, allowed the appeal. The stand of the Government Pleader is that the order of the Tribunal was received by the assessing authority though made by the Tribunal on 12th January, 1961, only on 24th February, 1961, and, therefore, the period between 10th February, 1959, when the original assessment was made and 24th February, 1961, when the order of the Tribunal was received by the assessing authority, should be excluded under section 14(7) of the Act for the purpose of computing the period of limitation. We are unable to agree with the Government Pleader that, for the purpose of computing the period of limitation, it is the date on which the assessing authority or a party receives an order made by the Tribunal ....