SOUTHERN EXPLOSIVES COMPANY Vs. ORISSA SALES TAX TRIBUNAL

JUDGEMENT

(1.) Petitioner calls in question legality of conclusion of Orissa Sales -Tax Tribunal, Cuttack (in short, .the 'Tribunal') holding that the order of the Tribunal in Second Appeal No. 100(C) of 1985 -86 was served much prior to the date on which the petitioner claims to have received it. The Tribunal's conclusion as reflected in the impugned order dated 24 -1 -1995 (Annexure -5) was based on a mention in the memorandum of appeal to the following effect in the place intended to contain name and address of the petitioner (appellant before the Tribunal) : 'M/s. Southern Explosives Co., C/o. I. D. L. Chemicals Ltd., Sonaparbat, Rourkela - -16.' With reference to the column meant for indicating the address for service of notice, i. e. Column 6 in the form of Memorandum of Appeal (Form XVIII), it is submitted; that the address was given as follows : 'M/s. Southern Explosives Co., C/o. S.S. Agarwala, Advocate, Uditnagar. Rourkela -12.' On verification, we find the submission to be correct. We also find that during the pendency of appeal notices were sent to the petitioner C/o. S. S. Agarwala, Advocate in the address given in Column 6 of the memorandum of appeal.

(2.) AN application for reference has to be filed within sixty days from date of receipt of the copy of an order of the Tribunal under Sub -section (3) of Section. 23 of the Act. There has to be material to show that the order was served on the notice or somebody authorised to receive it. Rule 82 -A of the Orissa Sales Tax Rules, 1947 (in short, the 'Rules') provides for communication of the order to the dealer.