1973 (11) TMI 67

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....eferred the following question of law for the opinion of this court: "Whether, under the circumstances of the case, the Additional Judge (Revisions), Sales Tax, was legally justified in condoning the delay in filing the appeal?" It appears that for the assessment year 1962-63 an ex parte assessment order was passed by the Sales Tax Officer on 31st March, 1964. It was served on the assessee on 22....

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....der, the assessee had been prosecuting his application under section 30 with due diligence in the bona fide belief that he had a good case for the reopening of the assessment proceedings. It was also observed that against the assessment order the assessee had two alternative remedies, one by an application under section 30 and the other by way of an appeal under section 9 of the Act on merits, but....