2001 (5) TMI 922

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....e date of service of the order of assessment. 3.. Mr. R. Senniappan, learned counsel for the petitioner, stated that the assessee paid a sum of Rs. 65,163 for the assessment year 1998-99, whereas the assessing authority has taken into account only a sum of Rs. 46,444. In the order of assessment, the cheque for Rs. 18,719 bearing No. 788573 dated April 20, 1999 has not been taken into consideration in arriving at the tax paid under the Tamil Nadu General Sales Tax Act for the assessment year 1998-99. Further, there is an excess payment of Rs. 233 under the Central Sales Tax Act which should be adjusted against the tax due under the Tamil Nadu General Sales Tax Act for the year 1998-99 and that a certificate should be issued in regard date....

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....e date of service of the assessment order. 7.. In any event, in this case, even according to the assessee, the appeal has not been filed within the period of 30 days and therefore, when condonation of delay petition is filed, the appellate authority is going to verify the records to find out the date of service so as to ensure whether the further delay was within the period of 30 days as contemplated in the proviso to section 31(1) of the TNGST Act, 1959, so as to condone the delay. 8.. As regards the adjustment of any excess payment under CST Act, when rule 32(2) of the TNGST Rules, 1959, clearly says that, if any excess occurs as per the order of assessment, such excess shall be adjusted towards any arrears of tax due under the Act ....