1995 (5) TMI 258

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....or hearing. In this writ petition, the petitioner has prayed for quashing the orders at annexures P-1, P-2, and P-3. The petitioner is an assessee and the assessment relates to the year 1987-88. The Excise and Taxation Officer-cum-Assessing Authority, Kaithal vide order dated March 29, 1991, annexure P-1, determined the tax liability of the petitioner to Rs. 87,969. Against this order, the peti....

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....and Taxation Officer-cum-Assessing Authority, proceeded ex parte resulting into passing of an ex parte order dated March 29, 1991, annexure P-1. He urged that the petitioner had no opportunity to prove his case before the appellate authority inasmuch as the appeal was dismissed only on the ground of limitation. It is in these circumstances, counsel urged, that the petitioner be given an opportunit....

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....respondents Nos. 1 and 2 it is clear that the notice dated March 6, 1991, was served upon the petitioner. Since no record was made available for our perusal, in our opinion, it would be difficult to record a definite finding of the service of the notice on the petitioner on March 6, 1991, as well as on March 21, 1991. Apart from this, when a liability of Rs. 87,000 and odd is being fastened on the....

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....der the order dated March 29, 1991, annexure P-1 which comes to roughly Rs. 67,969 on or before July 10, 1995. The Joint Excise and Taxation Commissioner (A), Ambala, will hear the appeal only after the deposit of the amount as indicated above. In the event the petitioner fails to deposit the amount as indicated above, the writ petition to stand dismissed with no order as to costs. The Joint Ex....