1982 (10) TMI 197

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....icle 226 of the Constitution, the petitioners question the validity of the assessment order dated 25th September, 1981, (in respect of the assessment year 1976-77) made under section 21 of the U.P. Sales Tax Act as also the consequential recovery proceedings. As both the parties have filed their counter and rejoinder affidavit, we are proceeding to dispose of this petition at the preliminary st....

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.... was ever served upon the petitioners. We have gone through the counter-affidavit and have perused the record. The record produced by the sales tax authorities shows that the requisite assessment order and the demand notice were despatched for service upon the petitioners on 30th September, 1982. The notices issued were returned without being served upon the petitioners. Accordingly fresh attempt ....

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....ed to unless the demand notice therefor has been served upon the assessee in accordance with law. In this view the petitioners are, in our opinion, entitled to the relief prayed for in so far as recovery proceedings are concerned. Before parting with the case, we may also observe that there is some dispute before us with regard to the service of the assessment order on the petitioners. It is no....