The judgment of the Court was delivered by

PATHAK, J. - The petitioner is a partnership-firm. It was assessed to sales tax under the U.P. Sales Tax Act and the Central Sales Tax Act respectively for the assessment year 1964-65 by two separate assessment orders made on 27th January, 1966. The assessment orders were made ex parte as no one appeared on behalf of the petitioner before the Sales Tax Officer on the date fixed for hearing. The petitioner filed appeals against the assessment orders on 19th October, 1966, and the appeals were dismissed as barred by limitation by the Assistant Commissioner (Judicial), Sales Tax, by an order dated 25th July, 1967. The petitioner prays for certiorari.

It appears that copies of the assessment orders were sent by post under registered cover by the Sales Tax Officer. They were delivered to one R. M. Saxena. The petitioner says that R. M. Saxena is merely a relation of the managing partner but is neither a member of the staff nor has anything to do with the business of the petitioner. He alleges that R. M. Saxena did not hand over the registered envelope and the petitioner came to know of the assessment orders only on 13th October, 1966,