S/S Patel Hardware Vs Commissioner, State Tax
Date: December 10, 2018
Subject Matter
Penalty order served on the driver of the truck is not considered to be served on the owner
Summary
1. It is seen that the language of Section 107(1) of the Act provides for a period of limitation of three months from the date of communication of the order. Then Section 107(4) of the Act limits the period for which delay may be condoned in filing o…
1. First supplementary affidavit filed today. The same is taken on record. 2. The present writ petition raises a short but interesting question of law being whether the petitioner would have a surviving right of appeal beyond a period of 30 days from the date of the penalty order or 30 days from the date of service of that order on the driver of the truck who was found to be transporting the goods…