LAWS(MAD)-2012-9-379

PAVITHRA LEATHERS Vs. COMMERCIAL TAX OFFICER

Decided On September 21, 2012
Pavithra Leathers Appellant
V/S
Commercial Tax Officer, Ranipet (SIPCOT) Respondents

JUDGEMENT

(1.) The assesses is on revision as against the order of the Sales Tax Appellate Tribunal (Main Bench), Chennai dated December 24, 2003 passed in T. A. No. 88 of 2002 raising the following questions of law:--

(2.) The assessee contended that there is no appropriate initiation of the assessment proceedings. The Tribunal rejected the same holding that the assessing officer has passed the order after following the modes of service as referred to in rule 52 of the Tamil Nadu General Sales Tax Rules. In the circumstances, the Tribunal rejected the. appeal filed by the assessee based on the date of service of the certified copy of the assessment proceedings issued to the assessee that the delay of 560 days could not be condoned. Aggrieved by this, the present revision is filed by the assessee.

(3.) As seen in preceding paragraphs, the assessee was fully conscious of the proceedings taken and the service effected by the assessing officer duly following the Rules. In such circumstances, the assessee after getting certified copy of the assessment proceedings, per se, could not claim the appeal as one filed in time. Going by the service of the order in accordance with the Rules, the filing of the appeal with the certified copy could not be treated as one filed within the period of limitation. Rightly the Tribunal rejected the assessee's appeal and confirmed the order of assessment. Going by the same, we do not have any hesitation to reject the assessee's appeal. Accordingly, the tax case revision is dismissed. No costs.