N V GIRIYAPPA SETTY AND SONS Vs. STATE OF MYSORE
LAWS(KAR)-1966-9-15
HIGH COURT OF KARNATAKA
Decided on September 28,1966

N.V.GIRIYAPPA SETTY AND SONS Appellant
VERSUS
STATE OF MYSORE Respondents


Cited Judgements :-

ELECTRO MECHNICAL CORPORATION VS. STATE OF KARNATAKA [LAWS(KAR)-1974-1-9] [REFERRED TO]


JUDGEMENT

K.S.Hegde, J. - (1.)This revision petition arises from the decision of the Mysore Sales Tax Appellate Tribunal, Bangalore, in S.T.A. No. 56 of 1964-65 on its file. The appeal before the Tribunal was dismissed on the ground that the same was barred by limitation. The question for our consideration is whether that decision suffers from any error of law.
(2.)Section 20(1) of the Mysore Sales Tax Act, 1957, as it stood at the time of the filing of the appeal, provided that any assessee objecting to an assessment made on him under sub-sections (2) and (3) of section 12, may within 30 days from the date on which he was served prescribed. The starting point of limitation for filing an appeal is the service of a "notice of assessment".
(3.)In the instant case, notice in Form No. 6 was served on the assessee on 13th August, 1958, and the appeal was filed only on 28th February, 1963, nearly five years after the service of notice in Form No. 6. The Tribunal has come to the conclusion that service of a notice in Form No. 6 is the service of a "notice of assessment" as contemplated under section 20(1) referred to earlier. We have now to see whether that conclusion is correct. Form No. 6 reads as follows : NP_61_tlkar0_1966.htm


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