SANTOSH SINGH Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON the application of the assessee, this Court under section 24 (2) (b) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "act"), directed the following question to be referred to this Court for its opinion :

(2.) THE short facts are : The assessee preferred an appeal against the original assessment. The first appellate authority dismissed the appeal on the ground of limitation by saying that the appeal had not been filed within the statutory period from the date of service of the order of assessment. The assessee had contended that there was no service at all of the order of assessment and the first appellate authority had disposed of this aspect by saying :

(3.) RULE 84 (1) of the Orissa Sales Tax Rules provides :