https://www.taxtmi.com/caselaws?id=153917 A statutory application to set aside an ex parte appellate order was held maintainable under the proviso to rule 59(2) of the Punjab General Sales Tax Rules, 1949 where the assessee had not been duly served. The availability of the remedy depended on ex parte disposal and lack of proper service, not on whether the appellate tribunal had decided the appeal summarily or after examining the merits. The remedy for restoration was therefore competent even though the appeal had been considered on facts, and the substantive question on ex parte restoration was answered in the affirmative. en-us Mon, 26 Apr 1982 00:00:00 +0530 Thu, 01 Aug 2013 16:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153917 A statutory application to set aside an ex parte appellate order was held maintainable under the proviso to rule 59(2) of the Punjab General Sales Tax Rules, 1949 where the assessee had not been duly served. The availability of the remedy depended on ex parte disposal and lack of proper service, not on whether the appellate tribunal had decided the appeal summarily or after examining the merits. The remedy for restoration was therefore competent even though the appeal had been considered on facts, and the substantive question on ex parte restoration was answered in the affirmative. Case-Laws VAT and Sales Tax Mon, 26 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153917