ASSISTANT TRANSPORT COMMISSIONER(ADMINISTRATION), UTTAR PRA vs SRI NAND SINGH

The Supreme Court upheld the Allahabad High Court's decision that the date of communication of an order is the starting point for filing an appeal under Section 15 of the U.P. Motor Vehicles Taxation Act. The Court emphasized that an order must be communicated to the affected party to be effective, and in this case, the respondent was only informed of the rejection of his tax exemption request on October 29, 1964. Consequently, the appeal was deemed timely as it was filed within 30 days of the communication date, leading to the dismissal of the appeal without costs.