Andhra Pradesh General Sales Tax Act, 1957 = Section 20, Section 20(3)

JUDGMENT

DIVAN, C.J. - The only point which has been urged before of the assessee is regarding limitation. No other point has been urged before us at the time of the hearing of this case. The Assistant Commissioner of Sales Tax passed his order on 12th December, 1966, allowing an appeal and setting aside the assessment made by the Commercial Tax Officer in respect of certain sales tax dues from the present assessee. This order of the Assistant Commissioner was served on the assessee on 14th December, 1966. The Deputy Commissioner in exercise of the powers of revision served a notice upon the petitioner on 1st December, 1970, calling upon the assessee to show cause why the order of the Assistant Commissioner should not be revised. It may be pointed out that the Commercial Tax Officer had passed the order on 30th September, 1964. Against that order, the matter was taken up in appeal by the assessee to the Assistant Commissioner, Anantapur, and order dated 12th December, 1966, was passed by the Assistant Commissioner as stated above. In reply to the show cause notice, the assessee filed his objections by his