1984 (4) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to as "the Act"), by the Commercial Taxes Tribunal, Bihar, Patna, for the assessment year 1966-67. 2.. The statement of case has been duly submitted and the only question referred for our opinion is: "Whether, in the facts and circumstances of the case, the Tribunal was correct in holding that the period of limitation for the appeal against the order of assessment dated 28th February, 196....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....another application for review of the order which was partially allowed. The dealer preferred appeals before the Deputy Commissioner of Commercial Taxes, which were both dismissed on account of limitation. The dealer thereafter preferred revisions before the Tribunal and it upheld the decision of the Deputy Commissioner that the appeals were rightly held to be barred by limitation. 4.. In this ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the cases in Commissioner of Commercial Taxes, Bihar, Patna v. Sheodutta Prasad Chandeshwar Singh [1970] 25 STC 114, Commissioner of Commercial Taxes, Bihar v. North Ramgarh Coal Company Private Ltd. [1974] 33 STC 469 and Commissioner of Commercial Taxes, Bihar, Patna v. Rameshwar Das Panna Lal [1974] 34 STC 296, without going into further detailed statements, as the point posed for our opinion ....