1990 (11) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on for consideration. According to counsel for the petitioner, it is when the order is communicated, and according to the Government Pleader, it is when the order is made. Exhibit P-1, order of assessment, for the assessment year 1979-80, dated March 1, 1985, is challenged as time barred. Pursuant to the assessment, a notice of demand, exhibit P-1(a) dated June 3, 1985, was issued under section....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to force ? According to counsel for the petitioner, it came into effect, when communicated, in the form of a demand under section 30. He relies on precedent to support this contention. A Division Bench of this court, in T. R. C. Nos. 15 and 16 of 1981, held that "communication is essential for the order to become final and effective". The Supreme Court, in B. J. Shelat v. State of Gujarat, AIR ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommunication of the said order to the party concerned." (emphasis supplied). Counsel for the petitioner submitted that communication of the order was only on June 3, 1985, by exhibit P-1(a), beyond five years, thus attracting the bar under section 35(2). In answer, the learned Government Pleader submitted that the need for communication is not postulated by section 35 of the Act and that exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1980, and limitation would run out after March 31, 1985. That apart, section 30 itself postulates communication. An order of assessment comes into force only when it is communicated. This is not only by reason of section 30, but also for a more fundamental reason, namely, that a party against whom an order is made must be put on notice of that order. The date of making or signing the order is n....