TaxTMI 
TaxTMI 
1978 (11) TMI 142
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....hority dated 19th April, 1963, given by the respondent to Shri Roshanlal, the Tribunal was correct in law in holding that the service of assessment order on Shri Roshanlal did not amount to a communication of the said assessment order within the meaning of section 55(4) of the Act as required by law?" The facts giving rise to these references are as follows: Sales Tax Reference No. 149 of 1976 relates to the period 16th May, 1960, to 31st March, 1961, Sales Tax Reference No. 150 of 1976 relates to the period 1st April, 1961, to 31st March, 1962, and Sales Tax Reference No. 151 of 1976 relates to the period 1st April, 1962, to 31st March, 1963. The Sales Tax Officer assessed the respondent-assessees, who are a firm registered as a d....
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....of the assessment orders to the respondents, the question of condonation of delay did not arise, because the period of limitation had not begun to run at all till the appeals were actually filed before the Assistant Commissioner of Sales Tax, when it could be deemed that the assessment orders were communicated to the respondents. On behalf of the department it was submitted that, although the assessment orders were not served personally on the respondents, they were served on Roshanlal and that amounted to proper service by reason of the written authority dated 19th April, 1963, given by the respondents in favour of the said Roshanlal. The Tribunal upheld the contention of the respondents that there was no valid communication of the assessm....
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....with subsection (4) of section 38." It may be noted here that the notice issued in accordance with subsection (4) of section 38 of the said Act is a notice of demand. Chapter XII of the said Rules, as it stood at the relevant time, namely, before its amendment on 21st November, 1966, dealt with the question of service of notices. Rule 68 is included in the said chapter. The material portion of the said rule, as it stood at the relevant time, read as follows: "(1) Notices under the Act or under these rules shall be served by one of the following methods: (a) by delivery by hand of a copy of the notice to the addressee or to a person declared by him in form 13 or to any other agent duly authorised in this behalf by him, or to a perso....
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....y was "to produce accounts and documents and to receive on behalf of the said firm (respondents) any notice or document issued in connection with the said proceedings and to take all necessary steps in the said proceedings". The first question which needs to be considered in connection with this authority is regarding the point of time at which the said authority can be said to terminate. In view of the observation of the Supreme Court in Sales Tax Officer v. Sudarsanam Iyengar & Sons[1970] 25 S.T.C. 252 at 255 (S.C.)., it must be taken as firmly established that assessment proceedings under the said Act must be held to be pending from the time the proceedings are initiated until they are terminated by a final order of assessment. This m....