1980 (7) TMI 136

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....e valuation dates are 31st March, 66 and 31st March, 1967 respectively. The assessments have been framed under s. 16(3) of the WT Act, 2. All the assessees have an interest in the subject matter of appeal compensation receivable/received in their capacity as legal heirs in the land owned by the late Khargeswar Goswami, the subject matter having been assessed in the hands of the assesses as mova....

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....d which relates to the grievance of the assessees as to the notices for the dates of hearings having not been properly served on them, as such the assessees could not have complied with the terms of notices fixing the date of hearings before the AAC who has in the impugned orders observed as under: "The appeals are fixed for hearing on 26th June, 1979. However, there was no compliance. It was r....

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....AC on the assessees and feel satisfied that there has been no proper service of notices on the assessees, since the 'Acknowledgement Slips 'bear some' illegible initials' and the perusal of these slips do not inspire the confidence that the notices about the dates of hearings have been served on the respective assessees. 7. In the light of our above findings, we restore all the appeals to the f....