1952 (8) TMI 14

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngaged by a number of dealers of Shahjahanpur to look after their cases before the Sales Tax Officer, Judge (Appeals), Judge (Revisions) and Sales Tax Commissioner, U.P. In August or September, 1951, he wanted to appear before the Judge (Appeals) and in Novem- ber, 1951, before the Judge (Revisions) and claimed the right to be heard by them, but his prayer was rejected. He has thereupon filed this....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act or the rules relating to the service of process on or the giving of notice to a dealer shall be appli- cable to the service of process on or the giving of notice to such agent." The question is whether this Rule 77A gives the applicant, who has set himself up as an agent on behalf of all those who might seek his assist- ance before the Judge (Sales Tax), (Appeals) or (Revisions), the right ....