RAMBHAGAT SAO JANKI SAO Vs. PROVINCE OF BIHAR

JUDGEMENT

(1.) It is true that under Sec. 20(1) of the Bihar Sales Tax Act an appeal has to be filed within 6o days of the date of the order of assessment and ordinarily 6o days is ample time. But I am not satisfied that this is a very satisfactory provision of law. It is alright in a criminal case to fix the period of limitation for appeal as so many days from the order of conviction etc. because such orders are usually passed in the presence of the accused or his representative. But assessment orders are liable to be passed by the Tax Officer behind the back of parties and sitting quietly in his chamber or to be written even in his house. Knowing the ways of the ministerial officers of such offices, I am not sure that they would give the assessee or his representative every opportunity of finding out without any delay whether an order has been passed and if so, what that order is. The safest plan for the legislators would have been to fix the period for appeal with reference to the date of the communication of the assessment order or its despatch by registered post. Let this be brought to the notice of the Sales Tax Commissioner. In the present case, there are other good reasons for admitting the appeal beyond the period of limitation. In the first place, the delay is not much. In the second place, there is some evidence to show that the petitioner assessee was ill at the critical or relevant time. The petition is, therefore, allowed and the first appellate authority is hereby directed to hear the appeal on merits and dispose it of according to law. Petition allowed.