SATISH CHANDRA, J. - (1.) THE Additional Judge (Revisions) Sales Tax, Meerut, has submitted the statement of the case for the opinion of this court on the following questions of law :- "Whether in the facts and circumstances of the case the revision is time-barred."
(2.) THE appeal was decided on 16th August, 1966. The appellate order was served on the counsel appearing for the assessee in the appeal on the 30th August, 1966. The memorandum of appeal despatched by the assessee by post was received in the Judge (Revisions) office on 1st March, 1968. The revision was accompanied by an application for the condonation of delay. The Judge (Revisions) dismissed the revision on the ground that it was barred by limitation. He held that service of the appellate order on the counsel was service on the assessee. The revision should have been filed within one year of 30th August, 1966. The application for condonation of delay was dismissed on the ground that it was not accompanied by an affidavit. The mere allegation that the assessee did not get the information about the dismissal of appeal from his lawyer was not sufficient. The question referred to us does not involve the problem whether the application for condonation was rightly dismissed. The sole question is whether the revision was filed within time. Sub-section (3-B) of section 10, U.P. Sales Tax Act, provides : "(3-B) The application under sub-section (3) shall be made within one year from the date of service of the order complained of ......."
(3.) THE application under sub-section (3) is the application for revision. Such an application has to be made within one year from the date of service of the order. Rule 77, U.P. Sales Tax Rules, reads as follows : "77. Modes of service. - The service of any notice, summons or order under the Act or the rules may be effected in any of the following ways, namely - (a) by giving or tendering a copy thereof to the dealer or licensee, or his manager or agent; or (b) .......................... (c) .......................... (d) .........................." ;