2005 (3) TMI 738

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.... Act, 1987 for quashing the order dated August 19, 1991 passed by respondent No.3. It is the case of the petitioner that the assessment for the four quarters ending May 31, 1981 was made by the Commercial Tax Officer and the order was passed on April 22, 1985. The petitioner appealed against the order on April 18, 1986. So a direction was given by the learned Assistant Commissioner upon the lea....

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....lying on the decision reported in State of Andhra Pradesh v.M.Ramakishtaiah & Co. [1994] 93 STC 406 (SC) the learned lawyer for the petitioner submits that there was inordinate delay in serving the copy of the ex parte reassessment order and the demand notice. No explanation for such delay was given. Therefore, the ex parte order of reassessment may be presumed to be barred by limitation. The dema....

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....wn by the honourable Supreme Court in a case State of Andhra Pradesh v. M. Ramakishtaiah & Co. [1994] 93 STC 406, is at all, applicable in the present facts and circumstances of the case. The fact of the case placed before the honourable court was that an assessment order was passed in September, 1969 under the provisions of the Andhra Pradesh General Sales Tax Act, 1957. The order was revised ....

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....rection to make fresh assessment was given on August 20, 1987 which should have been completed within four years and it was done on August 19, 1991 just one day before the period of limitation. But neither a copy of assessment order nor demand notice could be served even after three years and that too at the request of the petitioner. The delay in service of notice of demand and copy of order with....