ARCTIC ICE COMPANY Vs. STATE OF MYSORE

JUDGEMENT

(1.) These are three revision petitions preferred by a common assessee under the Karnataka Sales Tax Act, 1957. The petitioners are dealers registered under the Act. For part of the assessment year 1968-69 and for the whole of the assessment years 1969-70 and 1970-71, three assessment orders were passed by the Assistant Commercial Tax Officer, Mangalore, on 23rd December, 1971. Copies of the assessment orders, however, were not served on the petitioners. Demand notices were served on 1st January, 1972. The petitioners applied for certified copies of the assessment orders on 11th January, 1972. They were asked to appear and receive the certified copies on 14th January, 1972. But the petitioners did not attend office to take delivery on 14th January, 1972. The copies were delivered to them on 1st February, 1972. The petitioners preferred three appeals before the Assistant Commissioner of Commercial Taxes on 28th February, 1972. The Assistant Commissioner rejected the appeals on the ground that they were filed beyond the period of limitation provided. Against the said order, the petitioners preferred appeals before the Tribunal which dismissed the appeals. Aggrieved by the order of the Tribunal, the petitioners have preferred these revision petitions.

(2.) The question is whether the Tribunal was right, on the facts and circumstances of the case, in holding that the appeals were barred by time. The Tribunal was of the view that the bar of limitation for preferring appeals commenced from the date of service of the notice of demand, which was on 1st January, 1972 (vide para 8 of the order of the Tribunal). The Tribunal also incidentally stated that the petitioners were negligent in not appearing before the office on 14th January, 1972, to receive the certified copies as directed and, therefore, it was of the opinion that there was no cause for condonation of the delay.

(3.) In Electro Mechanical Corporation v. State of Mysore ([1974] 33 S.T.C. 551), this court has laid down that :