1972 (7) TMI 97

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....facts necessary for the disposal of this petition fall within a very narrow compass. An ex parte assessment was made against the petitioner. Thereafter, an application under section 30 of the Act was moved for setting aside the ex parte order. The Sales Tax Officer refused to set aside the order on the ground that in case the application were allowed, the assessment could not be made as limitation....

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.... 19th February, 1971, it was filing the appeal along with an application for condonation of the delay, if any. The judge (Appeals), however, dismissed the application for condonation of delay, as he took the view that inasmuch as the order dismissing the application for setting aside the ex parte assessment clearly mentioned that it was passed under section 30 of the Act, there was no justificatio....

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....this aspect of the matter, as he has dismissed the application solely on the ground that the order of the Sales Tax Officer dismissing the restoration application clearly mentions that it was passed under section 30 of the Act. The mere fact that the order recited that it was passed under section 30 of the Act, could not by itself prevent a mistaken legal advice being given in the matter. It does ....

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....on record on the basis of which the Judge could have doubted the factum of the filing of revision by the assessee. In the writ petition the petitioner has averred in paragraph 13 of the petition that he had filed a revision and has appended a true copy of the grounds of revision as annexure F to the petition. This fact has not been controverted, and as such the appellate order cannot be sustained,....