Court sets aside impugned order in trade tax revision case, citing lack of notice. Remanded for fair hearing.

The court set aside the impugned order in a trade tax revision case due to the ex parte nature of the assessment without proper notice to the revisionist. The court found a violation of natural justice principles and remanded the matter to the Appellate Trade Tax Tribunal for a fresh decision. The Tribunal was directed to ensure a fair hearing and adherence to natural justice principles, with the parties required to appear for reconsideration within four months for a just and expeditious resolution.

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Issues:
1. Trade tax revision filed against an order passed in Appeal No. 470 of 2005 for the assessment year 2002-03.
2. The assessment order was passed on an ex parte basis without proper notice to the revisionist.
3. Justifiability of the Tribunal's decision to hear the appeal ex parte on the first day without adhering to principles of natural justice.

Analysis:
1. The revisionist filed a trade tax revision against an order dated 26th April, 2008, passed in Appeal No. 470 of 2005 for the assessment year 2002-03. The revision was initially admitted on 22nd October, 2008, without framing questions of law.
2. The main contention was that the impugned order was passed ex parte without proper notice to the revisionist. The revisionist argued that they were not informed about the second appeal, leading to their absence on the hearing date. The order indicated that a notice was served on a partner of the firm but did not clarify if the revisionist was informed. The court found that the second appellate authority erred in not confirming the mode of notice issuance and failed to provide an opportunity for the revisionist to represent themselves before deciding ex parte.
3. The key issue was whether the Tribunal was justified in deciding the appeal ex parte on the first day of the hearing. The court held that the decision violated principles of natural justice, as the revisionist was not properly notified, leading to substantial injury. Consequently, the impugned order was set aside, and the matter was remanded to the Appellate Trade Tax Tribunal for a fresh decision, emphasizing the need for a fair hearing and adherence to natural justice principles. The parties were directed to appear before the Tribunal for reconsideration, ensuring a just and expeditious resolution within four months from the specified date.

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