https://www.taxtmi.com/caselaws?id=150589 An ex parte assessment under the U.P. Sales Tax Act raised two separate matters: the propriety of proceeding ex parte and the quantum of assessment. The text states that an appeal lay only on the quantum side, while a grievance about lack of notice or sufficient cause for non-appearance had to be pursued by an application under section 30; because the appellate authority had no jurisdiction to decide the ex parte issue, the assessment did not merge with the appellate order for that purpose. The section 30 application therefore remained maintainable despite dismissal of the appeal, and the limitation objection based on a supposed time-barred reassessment was rejected as resting on an incorrect assumption. en-us Fri, 20 Apr 1973 00:00:00 +0530 Sat, 18 May 2013 18:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150589 An ex parte assessment under the U.P. Sales Tax Act raised two separate matters: the propriety of proceeding ex parte and the quantum of assessment. The text states that an appeal lay only on the quantum side, while a grievance about lack of notice or sufficient cause for non-appearance had to be pursued by an application under section 30; because the appellate authority had no jurisdiction to decide the ex parte issue, the assessment did not merge with the appellate order for that purpose. The section 30 application therefore remained maintainable despite dismissal of the appeal, and the limitation objection based on a supposed time-barred reassessment was rejected as resting on an incorrect assumption. Case-Laws VAT and Sales Tax Fri, 20 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150589