1989 (1) TMI 322

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....s Tax Officer on 3rd December, 1982. On appeal, the Assistant Commissioner (Judicial) has dismissed the appeal filed by the assessee. Admittedly, no second appeal was filed thereafter. However, an application under section 22 of the U.P. Sales Tax Act was made by the assessee on 17th September, 1983, which was rejected by the Sales Tax Officer concerned by his order dated 10th October, 1983. On....

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....t the operative portion of the said order is not clear and needs clarification. This application filed by department was rejected by the Assistant Commissioner (Judicial) vide his order dated 31st May, 1985 saying that the original order dated 30th August, 1984 passed by the first appellate authority was quite clear and the same needs no clarification. Aggrieved, the department filed a second appe....