1979 (7) TMI 87

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.... - This is an appeal by certificate. The Allahabad High Court decided that the date of the communication of the order will be the starting point of limitation for filing an appeal under Section 15 of the U.P. Motor Vehicle Taxation Act. The respondent wanted exemption of tax in respect of his motor vehicle for a certain period. He applied to the Taxation Officer, Kanpur. The order rejecting his pr....

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....inion, the judgment of the High Court is right and cannot be interfered with by this Court. Apart from the reasons given by this Court in the earlier judgment to the effect that the order must be made known either directly or constructively to the party affected by the order in order to enable him to prefer an appeal if he so likes, we may give one more reason in our judgment and that is this: It ....