1960 (1) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this Tribunal delivered a judgment in Revision Application No. 93 of 1958 and dismissed the said application. Two points were taken in the application, as will appear from the judgment. It was contended that a reasonable opportunity was not given to the applicant by the Assistant Collector of Sales Tax when a proceeding was pending before him. That contention was disposed of by the Tribunal which....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Assistant Collector it is not possible to say that there was any denial of opportunity to the pleader for the applicant. Moreover, the Assistant Collector was sufficiently indulgent in giving every possible opportunity to the applicant since an adjournment was given to the applicant from time to time and it can never be urged that no reasonable opportunity was given to the applicant to produce ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....take which is plain. A mistake which is apparent after an elaborate argument is, we think, no mistake which can be said to be one apparent from the record. To make a mistake apparent from the record must, therefore, be a mistake which is so plain that he who runs may read. Evidently, only two points were urged before the Tribunal and no exception is taken to the way in which those two points have ....