1977 (1) TMI 65

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....itory of Delhi was moved by the Commissioner, Sales Tax, for drawing up the statement of case and referring the question of law arising out of the order of the Financial Commissioner dated 22nd June,1974, to the Hon'ble High Court. The Act aforesaid has been replied by the Delhi Sales Tax Act, 1975 which came into force with effect from 21st October, 1975 and under s. 45 of the new Act, this Tribu....

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....is possession and then frame the assessment afresh in accordance with law. 3. The Commissioner, Sales Tax, alleges that the finding of the learned Financial Commissioner is not based on evidence. Accordingly to him the case was fixed on 6th August, 71 for which notice was duly served on the dealer but neither the dealer nor his agent appeared on that date nor any application for adjournment was....