JUDGMENT
M.C. Agarwal, J.
1. By this petition under Article 226 of the Constitution of India the petitioner challenges an order dated October 9, 1990 passed by the Sales Tax Tribunal, Meerut, whereby it dismissed the petitioner’s application for condonation of delay in filing an appeal against an order dated May 3, 1986 passed by the Assistant Commissioner (Judicial) on a first appeal preferred by the petitioner.
2. The first appeal was decided by an order dated May 3, 1986, while the appeal before the Tribunal was filed after more than 2 1/2 years in January, 1989. The period prescribed for filing an appeal before the Tribunal is 90 days from the date of the service of the order. In the application for condonation of delay copy of which is annexure 5 to the present writ petition, it was stated that the petitioner came to know on January 10, 1989 when an amin called upon it for recovery, that the appeal might have been rejected. It was then that he applied for a certified copy of the order on January 12, 1989 and the certified copy was served by him on January 18, 1989. It was thus contended that the copy of the appellate order was served on January 18, 1989. In the affidavit accompanied the application copy of which is annexure 6 to the writ petition, it was stated as under :
“3. That the first appellate order dated May 3, 1986 in appeal Nos. 1519 of 1985 and 1427 of 1984 were not served upon the deponent and the deponent was not aware regarding the disposal of his abovementioned appeal before January 10, 1989.
4. That for the first time the first appellate order has been served on January 18, 1989.”
3. The Tribunal found that the copy of the appellate order was received by the appellant’s counsel on May 13, 1986 and his signature was available on the order sheet and, therefore, the true copy of the order was served on the appellant through counsel and that the dealer in his affidavit had not alleged any default on the part of the counsel. The Tribunal, therefore, dismissed the application for condonation of delay.
4. I have heard Sri R.R. Agarwal, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel. No counter-affidavit has been filed.
5. It is important to note that neither in the application nor in the affidavit, copies of which are annexures 5 and 6 to the writ petition and also not in the present writ petition, it was stated that the counsel was not authorised to receive the copy of the order passed in appeal which the counsel had himself argued. In the application and the affidavit it was not specifically stated that the said counsel did not inform the appellant about the decision of the appeal and did not deliver the copy of the appellate order to the appellant. It was also not explained why the dealer did not find out from the counsel about the fate of the appeal for such a long period and after the alleged knowledge on January 10, 1989 the petitioner did not claim that he contacted the counsel to find out the facts.
6. The learned counsel for the petitioner places reliance on Rule 77 read with Section 60(9) of the U.P. Sales Tax Act. Under sub-clause (a) of Rule 77(1) any notice, summons or order under the Act or the Rules, may be served by giving or tendering a copy thereof to the dealer or person concerned or to his manager, munim, accountant or an agent or to any one of his employees or to any adult member of his family residing with him. It was contended that this rule was substituted with retrospective amendment and under the earlier rule, a notice could be served on the counsel but under the amended rule, no notice or copy of the order can be served on a counsel. Reliance is placed on Arjun Lal Upadhya v. Commissioner of Sales Tax, U.P. 1987 UPTC 514 in which it was held that in view of the amendment, the copy of the order could not be served on a lawyer. Reliance is also placed on Jai Mata Santoshi Int Bhatta v. Commissioner of Sales Tax 1991 UPTC 599 in which the same view was adopted following the case of Arjun Lal Upadhya 1987 UPTC 514.
7. A perusal of the amended Rule 77 would show that still an agent can receive any notice or copy of the order on behalf of his principal. A counsel may be an agent of his client and that would depend upon the terms of the vakalatnama that was executed in his favour by the client. The Assistant Commissioner (Judicial) served the copy of the order on the petitioner’s counsel treating him to be an agent. There can be no presumption that the Assistant Commissioner (Judicial) served the copy of the order on a person who was not legally authorised to receive the same on behalf of the appellant. Neither in the application nor in the affidavit it has been stated that the counsel was not authorised to receive the copy of the order on the appellant’s behalf nor has a copy of the authorisation under which the counsel conducted the appeal before the AC(J) been filed to show that the said counsel was not an agent of the petitioner for receiving a copy of the order. In my view, therefore, the ratio of the aforesaid judgments cannot be applied mechanically and the petitioner must have shown that the counsel could not be treated as an agent of the petitioner for receiving the copy of the order. This has not been done.
8. For the above reasons, I find no force in this writ petition and the same is hereby dismissed. The parties will bear their own costs.