SUPREME COURT OF INDIA

Before:- R.C. Lahoti and B.P. Singh, JJ.

Writ Petn. (Civil) No. 107 of 2002. D/d. 1.4.2002.

M/s. Jothi Bricks Works and another - Petitioners

Versus

Deputy Commercial Tax Officer, T. N. - Respondent

Tamil Nadu General Sales Tax Act, 1959, Section 31 - Appeal - Order of assessment not served on the assessee - Right of appeal alleged to be denied by non-service of assessment orders - Plea of department that assessment orders were sent by Reg. post - Though A.D. receipts had not been received, post office has informed that orders were delivered - No document to support plea however filed in Court - Deptt. directed to supply assessment orders to assessee - However, the entertainability of the appeal is opposed on the ground that the petitioner was served with the assessment orders earlier then such a plea shall be decided by the appellate authority on its own merits.

[Para 3]

JUDGMENT

R.C. Lahoti, J. - Pleadings are complete. Heard finally.

2. The petitioner was assessed to sales tax under Tamil Nadu General Sales Tax Act, 1959 for the assessment years 1985-86 to 1993-94. According to the petitioner, copies of the assessment orders were not served on it and that is why it's statutory remedy of filing appeal against the orders of assessment has been denied to it. According to the counter filed on behalf of the respondents, the orders of assessment were sent to the petitioner by post and though the postal A.D. receipt showing delivery of assessment orders to the petitioner was not received but on enquiry made from the Superintendent of Post Offices, Tuticorin it was informed that the assessment orders were delivered to the petitioner on 24-4-99 at Patticula, H. P. However no document in support of such plea taken in the counter-affidavit has been filed in the Court. At the end of para 5 of the counter, the respondents have submitted that in the event of the court issuing a direction, the respondents are agreeable to supply copies of the assessment orders to the petitioner.

3. In the abovesaid facts and circumstances of the case, we dispose of this petition by directing the respondents to supply the assessment orders of certified true copies thereof to the petitioner within four weeks from today. If the petitioner files statutory appeal/s against the orders of assessment served on petitioner in compliance with this order and the entertainability of the appeal/s is opposed on the ground that the petitioner was served with the assessment orders earlier then such a plea shall be decided by the appellate authority on its own merits and we express no opinion thereon. The limited purpose of this order is to make available the orders of assessment to the petitioner. So also on the prayer for condonation of delay in filing appeal/s before the appellate authority, if an occasion may arise for the purpose we do not express any opinion and leave the same to be decided by the appellate authority, on its own merits and in accordance with law.

4. The petition is disposed of in the above terms.

Order accordingly.