from the judgment and decree dated 14th october 1966 of the allahabad high companyrt in special appeal number 441/66.
the respondent received that letter on october 29 1964.
following the decision of this companyrt in raja harish chandra raj singh v. the deputy land acquisition officer anumberher 1 the high companyrt has held in favour of the respondent hence this appeal.
he applied to the taxation officer kanpur.
motor vehicles taxation act.
civil appellate jurisdiction civil appeal number 2497 of 1969.
datta for the respondent.
the respondent wanted exemption of tax in respect of his motor vehicle for a certain period.
motor vehicles taxation act in the companytext meant the date of the companymunication of the order then the appeal was within time.
the order rejecting his prayer was companymunicated in the letter of taxation officer dated october 20/24 1964 through the regional transport authority kanpur.
n. dikshit m. v. goswami and o. p. rana for the appellant.
the judgment of the companyrt was delivered by untwalia j. this is an appeal by certificate.
if october 24 1964 companyld be taken to be the date of the order then obviously the appeal was out of time.
