1995 (2) TMI 362

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....1994. The petition is directed against an order dated October 1, 1994, whereby an appeal preferred under the M.P. General Sales Tax Act, 1959 (hereinafter, "the Act"), has been dismissed as barred by limitation. The brief facts are as under: 2.. An order of assessment was made on November 28, 1981, under the Act. Thereafter, suo motu revisional jurisdiction was exercised under section 39 of ....

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....s communicated to him."   5.. As per the counsel for the petitioner no copy of order made in exercise of revisional jurisdiction was not supplied to the assessee. This plea is sought to be countered by pleadings: (i) that the copy was received by one of the partners, namely, Kailash Narayan. It is stated that he had signed the proceedings sheet on May 28, 1987: (ii) that the informat....

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....There is no proof that copy of the order was served on the assessee. There is nothing on the record to show that this was actually served. Reliance is however, being placed on the fact that one Kailash Narayan had put his signatures on the order sheet. This does not amount to service of order. When a dispute is raised, proper opportunity should be given to the parties. Whether Kailash Narayan has ....