SHEOJIRAM PARMANAND Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS order will govern Miscellaneous Civil Case No. 112 of 1962 also.

(2.) THESE two petitions are directed against two separate orders of the Board of Revenue, dated 28th February, 1962, by which the petitioner's applications under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, were dismissed as barred by time, Since there is no provision in that Act similar to Sub-section (3) of Section 66 of the Income-tax Act, 1922, we allowed the petitioner to convert these petitions into petitions under Article 226 of the Constitution upon payment of the requisite court-fees.

(3.) THE material facts may be briefly stated. The Board dealt with two appeals, Nos. 123 of 1959 and 124 of 1959, which the petitioner had filed against assessments of tax on sales made during the periods 22nd October, 1949, to 9th November, 1950, and 10th November, 1950, to 30th October, 1951. In these two appeals, arguments were heard on 28th November, 1960, and the cases were posted for order on 7th December, 1960, when orders were passed in the absence of the petitioner. These orders were not communicated to the petitioner who learnt from another source that his appeals had been decided. He then applied for copies and obtained them on 22nd March, 1961. Thereafter, on 27th March, 1961, he despatched by registered post his applications under Section 44 (1) of the Act which the Board received on 27th April, 1961.