1970 (1) TMI 68

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....8. On 31st March, 1963, the Sales Tax Officer, Banda, passed an ex parte assessment order against the assessee for the assessment year 1958-59. The assessee made an application for setting aside the ex parte assessment order. The Sales Tax Officer was satisfied with the cause shown for the absence of the assessee, and on 17th June, 1963, set aside the ex parte assessment order. The Commissioner....

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....de an ex parte order? 2.. Whether the Additional Judge (Revisions) was justified in exercising suo motu powers?" Section 30 of the Act authorises the assessing authority to set aside an ex parte assessment order and reopen the case if it is satisfied that the assessee did not receive notice or was prevented by sufficient cause from appearing on the date fixed. It would be seen that though th....

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....d on the last date of limitation, namely, 31st March, 1963. Reopening of the proceedings would mean that the Sales Tax Officer would have been disabled to pass a fresh order because of the expiry of the period of limitation of four years. This in our opinion was a relevant circumstance for considering the question whether the ex parte order should be set aside by the Sales Tax Officer. The assesse....

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....red, the assessing authority would be justified in refusing the relief under section 30. In our opinion, the submission that the circumstance that the assessment would become time-barred is not relevant is not correct. As the assessing authority had failed to take into consideration the fact that as a result of the order passed by it under section 30, a fresh assessment would be barred, the Judge ....