LexASSISTANT TRANSPORT COMMISSIONER (ADMINISTRATION), UTTAR PRADESH & ORS versus SRI NAND SINGH
Open in Lexace · Ask the AI about this caseJudgment (excerpt)
•
;
A
I ,
ASSISTANT TRANSPORT COMMISSIONER
(ADMINISTRATION), UTTAR PRADESH & ORS.
v.
SRI NAND SINGH
July 27, 1979
[N. L. UNTWALIA AND A. P. SEN, JJ.]
131
Li1nitation-Order passed on October 20-Comniunicated on October 29-
Startin: point of limitation-When commences.
The respondent's application under s. 15 of the U.P.
Motor Vehicle&
Taxation Act fer exemption of tax in respect of his motor vehicle was rejected
by tho Taxation Officer by his letter dated October 20/24, 1964 and this wa.
received by hi1n on October 29, 1964. The limitation for filing an appeal
is
30 days.
On the question whether the period of limitation starts from the date of the
order or the date of communication of the order.
Diim.issing the appeal,
HELD : Apart from the reasons given by
this Court in Raja Barish
Chandra Rai Singh v. The Deputy Land Acquisition Officer &
Anr. [1962] 1
A
B
c
D
SCR 676 that an order must be made known either directly or constructively
E
to the party affected by it to enable him to prefer an appeal, mere writing:
of an order in the file kept in the office of the Taxation Officer is no ordcl'
in the eye of law in the sense of a.ffecting the rights of the parties for wb.om
the order is n1eant.
The order must be communicaited directly or construc-
tively in the sense of making it known, which may make it possible for the
authority tu say that the party a.ffected must be deemed to have known the
order.
Generally ::;peaking the order would be effective only when it comes
F
to hii knowledge directly or constructively, otherwise not. [132E-G]
In the ill<;tant case the respond'ent had no means to know the order of
lhe Taxation Officer until he received his letter on the 29th October, 1964.
That was the date from which the starting point of limitation for preferring
an appeal. commenced.
CIVIL APPELLATE JURISDICTION : Civil Appeal No.
2497
of
1969.
From the Judgment -and Decree dated 14th October, 1966 of the
Allahabad High Court in Special Appeal No. 441/66.
G
G. N. Dikshit, M. V. Goswami and 0. P. Rana for the Appellant.
R
B. Datta for the Respondent.
.A
B
D
E
132
SUPREME COURT REPORTS
The Judgment of the Court was delivered by
UNTWALIA, J. This is an appeal by certificate. The Allahabad
High Court decided that the date of the communication of the order
will be the starting point of limitation for filing an
appeal under
Section 15 of the U.P. Motor Vehicles Taxation Act. The respondent
wanted exemption of tax in respect of his motor vehicle for a certain
p;;riod.
He applied to the Taxation Officer,
Kanpur.
The order
rejecting his prayer was communicated in the letter of Taxation Officer
dated October 20/24, 1964 through the Regional Transport Autho-
rity, Kanpur.
The respondent receiwd that letter on October 29,
1964. His appeal was within 30 days of October 29,
1964 but
beyond 30 days of October 24, 1964. If October 24, 1964 could
be taken to be the date of the order then obviously the appeal was
ant of time.
If, however, the date of the order in Section 15 of the
U.P. Motor Vehicles Taxation Act, in the context, meant the date of
the communication of the order, then the appeal was within time.
Following the decision of this Court in Raja Harish Chandra Raj Singh
v. The Deputy Land Acquisition Officer & Another,(')
the
High
Court has held in favour of the vespondent hence this appeal.
I'n onr opinion, the judgment of the High Court is rigjit and can-
not be interfered with by this Court.
Apart from the reasons given
by this Court in the earlier judgment to the effect that the order must
be made known either directly or constructively to the party affected
by the order in order to enable him to prefer an appeal if he so likes,
we may give one more reason in our judgment and that is this : It is
plain that mere writing an order in the file kept in the office of the
Taxation Officer is no order in the eye of law in the sense of affecting
the rights of the parties for whom the order is meant.
The order
F
must be communicated either directly or constructively in the sense of
making it known, which may make it possible for the authority to
say that the party affected must be deemed to have known the order.
in a given case, the date of putting the order in communication under
certain circumstances may be taken to be the date of the communi-
G
cation of the order or the date of the order but ordinarily and genera:ty
speaking, thExcerpt shown. Read the full judgment & AI analysis in Lexace.